Guidance

Excise tax types, excise duty rates and supplementary guidance

Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.

From:
HM Revenue & Customs
Published
1 February 2025

Documents

Goods liable to excise duty

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Details

Use this guidance to find:

  • a list of tax type codes (DE 4/3) which may be declared for goods liable to excise duty
  • associated excise duty rates
  • information on how to determine the tax types applicable to goods liable to excise duty

Use the Trade Tariff: look up commodity codes, duty and VAT rates to check for previous duty rates by adjusting the date of trade.

Updates to this page

Published 1 February 2025

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