Guidance

Tax types for data element 4/3 of CDS

Use appendix 8 to find codes for data element 4/3 of the Customs Declaration Service (CDS) when importing into the UK.

This appendix contains the list of tax type codes that can be declared in data element 4/3 to identify each type of tax to be paid or secured.

The tax type codes identify the kinds of duty or tax (for example A00 Customs Duty, B00 VAT) to be paid or secured, depending on the commodities being imported (data element 6/14 to 6/17) and which procedures or treatments the goods are being declared to (data elements 1/10 and 1/11).

Information on the tax types and Tariff measures that apply to the commodity code being imported can be found in Volume 2 of the UK Trade Tariff.

Tax Type Code Description
A00 Customs duties
A20 Additional duties
A30 Definitive anti-dumping duties (ADD)
A35 Provisional anti-dumping duties (ADD)
A40 Definitive countervailing duties
A45 Provisional countervailing duties
B00 VAT
C00 Export taxes
C10 Export taxes on agricultural products
E00 Duties collected on behalf of other countries
411 Sparkling wine of fresh grape, 8.5% and above, but not exceeding 15%
412 Sparkling wine of fresh grape, exceeding 5.5% but less than 8.5%
413 Still wine exceeding 5.5% not exceeding 15%
415 Still or sparkling exceeding 15% but not exceeding 22%
419 Wine of greater than 22% vol
421 Sparkling made-wine exceeding 8.5% and above but not exceeding 15%
422 Sparkling made-wine exceeding 5.5% but less than 8.5%
423 Still made-wine exceeding 5.5% not exceeding 15%
425 Made-wine of between 15% to 22% volume
429 Made-wine of greater than 22% volume
431 Wine based beverage of less than 1.2% volume
433 Wine, spirit based beverage exceeding 1.2% vol not exceeding 4% vol.
435 Wine, spirit based beverage exceeding 4% vol not exceeding 5.5% vol
438 Spirit-based coolers
440 Beer made in the UK
441 Imported beer
442 Beer made in the UK
443 Imported beer
444 UK beer
445 UK beer
446 Imported beer
447 Imported beer
451 Spirits
461 Whisky - wholly malt
462 Whisky - wholly grain
463 Whisky - blended
473 Beer based beverage exceeding 1.2% volume
481 Cider and perry
483 Cider and perry exceeding 7.5% but less than 8.5%
485 Sparkling cider and perry, strength exceeding 5.5% but less than 8.5%
511 Unrebated light oil, aviation gasoline
515 Unrebated light oil, leaded motor spirit
520 Unrebated light oil, other
521 Rebated light oil, furnace fuel
522 Rebated light oil, unleaded fuel
525 Ultra-low sulphur petrol
540 Excise - full, other (unmarked) heavy oil (other than kerosene)
541 Unrebated heavy oil
542 Kerosene as off-road motor vehicle fuel
545 Ultra-low sulphur diesel
551 Rebated heavy oil, kerosene
556 Rebated heavy oil, gas oil
560 Ultra-low sulphur gas oil
561 Rebated heavy oil, fuel oil
570 Rebated heavy oil, other
571 Biodiesel for non-road use
572 Biodiesel blended with kerosene
589 Biodiesel - pure biodiesel
590 Biodiesel - blended
591 Natural gas
592 Other gas
593 Other rct ex dty sulph free diesel and rpt ex dty sulph free diesel
594 Other rct ex dty sulph free petrol and rpt ex dty sulph free petrol
595 Bioethanol
611 Cigarettes
615 Cigars
619 Hand rolling tobacco
623 Other smoking tobacco
627 Chewing tobacco
99A Solid fuels such as coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke
99B Any petroleum gas, or other gaseous hydrocarbon supplied in a liquid state
99C Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility Great Britain
99D Electricity
Published 1 August 2018