CDS Change | Declaration Completion Instructions |
---|---|
Withdrawal of Alcohol Excise Duty Tax Type Codes in the 400-series and associated National Additional Codes in the X400 series (Data Elements 4/3 and 6/17) | Existing excise duty tax types and National Additional Codes for alcoholic goods in the 400-series/X400 series will be withdrawn on the 1st August 2023. |
This includes all tax types from X407-X487 | |
Supplementary declarations covering goods released to free circulation up to and including 31st July 2023 should continue to use the 400/X400-series codes. | |
Introduction of Alcohol Excise Duty Codes in the 300-series and associated National Additional Codes in the X300 series (Data Elements 4/3 and 6/17) | From the 1st August 2023 new excise duty tax type codes and National Additional Codes will be introduced to replace the 400-series and X400 series codes. These will be replaced by new excise duty tax types in the 300-series and associated National Additional Codes in the X300 series. |
The new codes below will be listed in the Integrated Online Tariff and Appendix 8 from the 1st August 2023. | |
New measurement type codes SPR (Small Producer Relief) and EAS (Wine Easement) added for use in DE 4/4 | Where SPR is claimed (Tax Types X361-X380) this should always be declared as a positive value. |
EAS should be declared for imports of wine with an alcoholic strength between 11.5% and 14.5%. See Import Declaration Completion Instructions for DE 4/4 for further details | |
There may be changes to the Supplementary Units and Tax Base requirements for some commodity codes | Check requirements for the commodity code in the UK Integrated Online Tariff on or after 1st August 2023 |
The new codes can be found at the following links:
Appendix 8 - Tax types: https://www.gov.uk/government/publications/tax-types-for-data-element43-of-the-customs-declaration-service
Appendix 19 – National Additional Codes: https://www.gov.uk/government/publications/nationaladditional-codes-to-declare-with-data-element-617-of-the-customs-declaration-service
What will be affected?
Declarations submitted during this timeframe will be processed at the end of the downtime.
Creating, updating, or embarking a goods movement reference (GMR) that are linked to CDS could be affected during the times listed. For guidance on GVMS please refer to the GVMS service availability and issues page.
Read the full Guidance Here:
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