Guidance
Excise tax types, excise duty rates and supplementary guidance
Find tax type codes (DE 4/3) which may be declared for goods liable to excise duty, their associated excise duty rates and guidance on how to determine the tax types that apply to goods liable to excise duty.
Documents
Details
Use this guidance to find:
- a list of tax type codes (DE 4/3) which may be declared for goods liable to excise duty
- associated excise duty rates
- information on how to determine the tax types applicable to goods liable to excise duty
Use the Trade Tariff: look up commodity codes, duty and VAT rates to check for previous duty rates by adjusting the date of trade.
Updates to this page
Published 1 February 2025
Last updated 26 November 2025
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Excise duty rates for tobacco products have been updated.
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First published.
Update history
2025-11-26 14:07
Excise duty rates for tobacco products have been updated.
2025-02-01 00:15
First published.