The description for alcohol excise tax type X399 has been amended to: Foodstuffs with 5% ABV or less (exempt from alcohol duty)
The new description will make it easier to add commodity codes to X399 where not all goods within a commodity code are subject to excise duty.
X399 does not come into operation until 11 May 2026.
Any declarations that have been pre-lodged prior to this change taking effect must be amended prior to the goods arrival to prevent the declaration being rejected by CDS.
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