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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
, see all updates

Excise regime codes

One of the following codes should be entered in the ‘regime indicator’ box on the form EX601 to identify the work area that gave rise to the assessment or civil penalty, see EAIG30000.

Main code / regime Sub code and regime
   
110 Distilleries 111 Distilleries

112 EVO (Alcohol)
  | | 120 Breweries | 120 Breweries

122 EVO (Breweries)
  | | 130 Betting and Gaming | 131 General Betting Duty

132 Bingo Duty

133 Gaming Machine License Duty

134 Gaming License Duty

135 Pool Betting

136 National Lottery

139 Other Betting and Gaming
  | | 140 Tobacco | 141 Tobacco

142 EVO (Tobacco)
  | | 150 HCO relief | 151 Bonded User

152 Repayment User

153 Bonded Distributor

154 HCO Drawback

155 EVO (Oils)

159 Other HCO Relief
  | | 160 RFTU | 161 RFTU

162EVO (RFTU)
  | | 170 Other Revenue Traders | 171 IMS / DEB

172 Duty free spirits

173 Wine / Made Wine

174 Cider / Perry makers

175 Air Passenger Duty

176 REDS (Principals, Agents, Fisc. Reps)

177 REDS (Importers using agents)

178 EVO Other

179 Other Revenue Trader Work
  | | 220 C & E Warehousing | 221 C & Warehousing
  | | 230 Oils Warehousing | 231 Refineries

232 Bonded Warehouses

233 Producers

234 Remote Marking Premises

235 Central Accounting Point

239 Other Oils Warehousing
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