Tax types for Data Element 4/3 of the Customs Declaration Service
Find the tax type codes which identify the kinds of duty or tax to be paid or secured (Appendix 8).
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Details
Known error workarounds may apply to this area of the instructions.
This is a list of tax type codes which may be declared in Data Element 4/3.
The tax type codes identify the kinds of duty or tax (for example, A00 Customs Duty, B00 VAT) to be paid or secured, depending on the:
- commodities being declared (Data Element 6/14 — 6/17)
- procedures or treatments to which the goods are being entered (Data Element 1/10 and Data Element 1/11)
Information on the tax types and Tariff measures which apply to the commodity code being imported may be found in the UK Integrated Online Tariff or the Northern Ireland Online Tariff.
Enter in Data Element 4/3, the tax types to be paid or secured, that apply to the commodity declared.
Northern Ireland Declarations
If the goods are determined to be at risk of moving into the EU, the duty rates and measures applicable under the EU (Common External) Tariff are due and the codes A50, A70, A80, A90, A95 and B05 should be used as applicable.
Please note — VAT tax type B05 covers the VAT due on the EU customs duties (VAT on A50, A80 etc). ‘At risk’ items will have both B00 (VAT on the goods item) and B05 (VAT on the EU/NIP duties) calculated and returned to the trader. Both tax types must therefore be declared for ‘At Risk’ goods.
If the goods are not considered to be ‘At Risk’ and the UK Integrated Online Tariff is applicable, the appropriate non-EU tax type codes should be used.
Updates to this page
Published 1 August 2018Last updated 14 December 2024 + show all updates
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Appendix 8 has been updated with a new code for use when importing electronic smoking devices using commodity code 8543400000. Tax type 640 should be used when importing electronic devices that do not attract excise duty.
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Tax type code 639 has been added regarding snuff.
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Appendix 8B has been deleted. It's now more than 12 months since the 400 series tax types were replaced and they should not be used on any declarations. Appendix 8A is renamed Appendix 8 but the codes within the list remain unchanged.
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The following codes, previously listed only in ‘Part 2 CDS Declaration Completion Requirements for The Northern Ireland Protocol’ have been added A50, A70, A80, A85, A90, A95 and B05.
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The appendix has been updated in preparation for the changes in the alcohol excise regime from 1 August 2023.
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This page has been updated with changes to Tax Type Codes 431 and 473.
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This page has been updated to reflect amended detail, specifically changes to Tax Type Codes 444-447.
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First published.