Tax types for Data Element 4/3 of the Customs Declaration Service

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 for goods entered to free circulation and home use from 1 August 2023 and on or before 31 July 2023.

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.

The tax type codes for alcohol (300 series codes) contained in Appendix 8A replace the previous codes (400 series codes) in Appendix 8B on 1 August 2023.

300 series tax type codes cannot be declared before 1 August 2023.

From 1 August 2023, 400 series tax type codes are only permitted to be used on supplementary declarations and these must have an accept date prior to 1 August 2023. Supplementary declarations for alcohol with an accept date of 1 August 2023 or later must use the 300 series tax type codes.