This update is due to the His Majesty’s Revenue and Customs (HMRC) correcting their data entry in respect of tax type 345 on the following commodity code as of 5 December 2025:
- 2208000000
The excise rate has been incorrectly set at £33.99 since 18 November 2025. As of 5 December 2025, the correct rate of £32.79 will apply.
If you imported the affected commodity during the period from the 18 November to 4 December, and paid the higher excise rate, you may wish to claim a duty repayment. Details regarding doing this are set out in Excise Notice 212.
More information
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