Please be advised that the excise tax type X399 to commodity code 2103909089 will now be operational from the 11 May 2026 not 1 April 2026 as previously notified within Tariff Stop Press Notice - 30 March 2026.
The following Tax Types will be added to 2103909089 as of 11 May 2026:
- X321 - Beer at least 3.5% ABV but less than 8.5% ABV
- X322 - Cider at least 3.5% ABV but less than 8.5% ABV and sparkling cider at least 3.5% ABV not exceeding 5.5% ABV
- X323 - Wine at least 3.5% ABV but less than 8.5% ABV
- X324 - Other fermented products at least 3.5% ABV but less than 8.5% ABV
- X325 - Spirits at least 3.5% ABV but less than 8.5% ABV
- X331 - Beer at least 8.5% ABV but not exceeding 22% ABV
- X333 - Wine at least 8.5% ABV but not exceeding 22% ABV
- X334 - Other fermented products at least 8.5% ABV but not exceeding 22% ABV
- X335 - Spirits at least 8.5% ABV but not exceeding 22% ABV
- X341 - Beer exceeding 22% ABV 341
- X343 - Wine exceeding 22% ABV
- X344 - Other fermented products exceeding 22% ABV
- X345 - Spirits exceeding 22% ABV
- X366 - Beer at least 3.5% ABV but less than 8.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
- X367 - Cider at least 3.5% ABV but less than 8.5% ABV, and sparkling cider at least 3.5% ABV not exceeding 5.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
- X368 - Wine at least 3.5% ABV but less than 8.5% ABV eligible for reduced rates of Alcohol Duty for small producer products
- X369 - Other fermented products at least 3.5% ABV but less than 8.5% ABV eligible for reduced rates of Alcohol Duty for small producer products
- X370 - Spirits at least 3.5% ABV but less than 8.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
- X399 – excise not applicable.
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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