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New Alcohol Duty Rates - Excise Tax Type Codes to be used from 1 August 2023
BY:
Bernard O'Connor
Jul 19, 2023
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HMRC has published (19 July 2023) the new Alcohol Excise Tax Type codes which must be used on import declarations from 1 August 2023.
It is only the alcohol codes that are changing. There are no changes to the hydrocarbon oil, tobacco, gas or electricity codes.
Any import declarations containing the 300 series and X300 series alcohol codes which were pre-lodged before 1 August and will be "arrived" after 1 August will error on CDS unless the declaration is amended to the new alcohol duty codes.
Pre-lodged declarations can be amended up until it is arrived, but you will not be able to amend the declaration until after 1 August when the new codes come into effect.
Once the declaration has arrived, you will no longer be able to amend it. CDS will reject the declaration upon arrival, and you will need to submit a new declaration.
The new codes only affect alcoholic products. Here are the new codes.
| Tax Type code to be declared in DE 4/3 for goods entered to free circulation and home use on or after 1 August 2023 | |
|---|---|
| New Tax Type Codes for Alcohol Duty | |
| 301 | Low Alcohol - not exc 1.2% abv |
| 311 | Beer less than 3.5% abv |
| 312 | Cider less than 3.5% abv |
| 313 | Wine less than 3.5% abv |
| 314 | Other fermented products less than 3.5% abv |
| 315 | Spirits less than 3.5% abv |
| 321 | Beer at least 3.5% abv but less than 8.5% abv |
| 322 | Cider at least 3.5% abv but less than 8.5% abv & sparkling cider at least 3.5% abv not exceeding 5.5% abv |
| 323 | Wine at least 3.5% abv but less than 8.5% abv |
| 324 | Other fermented products at least 3.5% abv but less than 8.5% abv & sparkling cider exceeding 5.5% abv but less than 8.5% abv |
| 325 | Spirits at least 3.5% abv but less than 8.5% abv |
| 331 | Beer at least 8.5% abv but not exceeding 22% abv |
| 333 | Wine at least 8.5% abv but not exceeding 22% abv |
| 334 | Other fermented products at least 8.5% abv but not exceeding 22% abv |
| 335 | Spirits at least 8.5% abv but not exceeding 22% abv |
| 341 | Beer exceeding 22% abv |
| 343 | Wine exceeding 22% abv |
| 344 | Other fermented products exceeding 22% abv |
| 345 | Spirits exceeding 22% abv |
| 351 | Beer less than 3.5% abv - and eligible for Draught Relief |
| 352 | Cider less than 3.5% abv - and eligible for Draught Relief |
| 353 | Wine less than 3.5% abv - and eligible for Draught Relief |
| 354 | Other fermented products less than 3.5% abv & eligible for Draught Relief |
| 355 | Spirits less than 3.5% abv - and eligible for Draught Relief |
| 356 | Beer at least 3.5% abv but less than 8.5% abv - and eligible for Draught Relief |
| 357 | Cider at least 3.5% abv but less than 8.5% abv & Sparkling cider at least 3.5 abv but less than not exceeding 5.5% abv - and eligible for Draught Relief |
| 358 | Wine at least 3.5% abv but less than 8.5% abv & eligible for Draught Relief |
| 359 | Other fermented products at least 3.5% abv but less than 8.5% abv & Sparkling cider exceeding 5.5% abv but less than 8.5% abv - and eligible for Draught Relief |
| 360 | Spirits at least 3.5% abv but less than 8.5% abv - and eligible for Draught Relief |
|---|---|
| 361 | Beer less than 3.5% abv - and eligible for Small Producer Relief |
| 362 | Cider less than 3.5% abv - and eligible for Small Producer Relief |
| 363 | Wine less than 3.5% abv - and eligible for Small Producer Relief |
| 364 | Other fermented products less than 3.5% abv - and eligible for Small Producer Relief |
| 365 | Spirits less than 3.5% abv - and eligible for Small Producer Relief |
| 366 | Beer at least 3.5% abv but less than 8.5% abv & eligible for Small Producer Relief |
| 367 | Cider at least 3.5% abv but less than 8.5% abv & Sparkling cider at least 3.5% abv but less than not exceeding 5.5% abv - and eligible for Small Producer Relief |
| 368 | Wine at least 3.5% abv but less than 8.5% abv & eligible for Small Producer Relief |
| 369 | Other fermented products at least 3.5% abv but less than 8.5% abv & Sparkling cider exceeding 5.5% abv but less than 8.5% abv - and eligible for Small Producer Relief |
| 370 | Spirits at least 3.5% abv but less than 8.5% abv - and eligible for Small Producer Relief |
| 371 | Beer less than 3.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 372 | Cider less than 3.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 373 | Wine less than 3.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 374 | Other fermented products less than 3.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 375 | Spirits less than 3.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 376 | Beer at least 3.5% abv but less than 8.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 377 | Cider at least 3.5% abv but less than 8.5% abv & Sparkling cider at least 3.5% abv but less than not exceeding 5.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 378 | Wine at least 3.5% abv but less than 8.5%abv - and eligible for Small Producer Relief and Draught Relief |
| 379 | Other fermented products at least 3.5% abv but less than 8.5% abv & Sparkling cider exceeding 5.5% abv but less than 8.5% abv - and eligible for Small Producer Relief and Draught Relief |
| 380 | Spirits at least 3.5% abv but less than 8.5% abv - and eligible for Small Producer Relief and Draught Relief |
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