Excise measures applying to alcohol, tobacco and fuel have been reset at higher commodity code levels in the tariff where applicable. Changes to tobacco and fuel had been previously published, this update now includes alcohol excise changes. These changes will make it easier for HMRC to deal with any future ten-digit commodity code changes.
These changes highlighted a longstanding supplementary unit error on commodity code 2208000000 which was wrongly set as litres on CDS. The supplementary unit was changed to LPA for 2208000000 starting on 18 November 2025.
The changes to alcohol, tobacco and fuel tax types are listed here:
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