UK Trade Tariff: excise duties, reliefs, drawbacks and allowances
Find the commodity description, code number and tax type code number to identify the type and rate of excise duty payable if you're a UK-based business.
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Details
Use this guide with the UK Trade Tariff chapters where the commodity code numbers (for example, 2204 10 11 for certain wines) have a reference ‘excise’.
You can also find information about excise drawback and excise duty reliefs in relation to the Tariff.
Updates to this page
Last updated 14 November 2024 + show all updates
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The rates and types of tax code for taxable commodities imported or produced in the UK have been updated.
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'UK Trade Tariff: excise duties, reliefs, drawbacks and allowances on or before 31 July 2023' has been removed as it is no longer applicable.
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Tobacco excise duty rates have been updated to reflect the Autumn Budget 2024.
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Amendments have been made in ‘Section 7, Tobacco products’ to reflect immediate changes to excise duty rates.
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Reference to 'UK produced whisky' removed from paragraph 5 as there is no distinction for this within the new excise duty charges.
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The excise rate for code 313 has been corrected to £9.27 per litre of alcohol.
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400 series tax type have been updated with an end date of 31 July 2023. 300 series tax types have been added with a start date of 1 August 2023 and CHIEF restriction included of only being applicable to Alcohol and Tobacco Warehousing Declarations (ATWDs).
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Section 8 Tobacco Products has been updated to include details for the Minimum Excise Tax of £393.45 per 1,000 cigarettes.
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Section 8 has been updated with the new excise duty rates for tobacco products which came into effect at 6pm on 15 March 2023. Section 11 has been updated with the new duty rates for Climate Change Levy which come into effect on 1 April 2023.
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Section 11.1 of the guide has been updated to reflect the latest rates and descriptions for taxable commodities imported or produced in the UK.
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The duty rates for tobacco products have been updated to reflect changes which came into effect on 27 October 2021.
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The rates for light oil, heavy oil, biofuels and miscellaneous road fuels have been updated with effect from 23 March 2022.
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This page has been updated to clarify a footnote applying to breweries producing between 5000 and 30,000 hectolitres at Section 3, Beers.
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Tax type code 473 has been amended, tax type codes 446 and 444 for the different rates of duty for a beer-based beverage have been added in section 6, and the definitions and notes have been updated in paragraph 6.1.
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This page has been updated in respect of tax type codes 431, 473 and definitions for low alcohol beverages.
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The Excise Duty rates for tobacco products which came into force from 16 November 2020 have been updated.
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The tobacco products Excise Duty rates have been updated with the new rates which came into force from 11 March 2020.
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Tax type code has been added for Tobacco for heating.
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Page has been updated with new guidance on Tobacco for heating
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The Excise Duty for cider and perry and low alcohol beverages has been updated.
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The Excise Duty for cider and perry and low alcohol beverages has been updated.
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The Excise Duty for wine and made-wine, cider and perry and low alcohol beverages have been updated.
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The tobacco products Excise Duty rates have been updated with the new rates which came into force from 29 October 2018.
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The description of cider and perry in section 4 has been updated.
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The tobacco products Excise Duty rates have been updated with the new rates which came into force from 22 November 2017.
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New alcohol and tobacco Excise Duty rates come into force as announced in the Budget 2017.
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First published.