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HMRC internal manual

CAP imports

From
HM Revenue & Customs
Updated
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CAP charges: combination of specific and ad valorem customs duty

Duty on imported goods can be a combination of specific and ad valorem customs duty.

For some processed products there are two such combinations applying to the one commodity code.

These are denoted by the word ‘MAX’ in the Tariff.

The importer pays the combination that is the most beneficial to them.

In some circumstances the specific part of the duty is determined by the ingredients contained therein, eg cakes and biscuits.

In these cases the specific part of the duty is calculated by using an additional code (AC).