A new excise tax type, X399, is being introduced to clarify when alcohol excise duty does not apply to imports of cooking alcohols. X399 must be used where the imported goods are exempt from alcohol excise duty. The tax type will be added to the tariff on 31 March 2026 and will be operational in CDS from 1 April 2026. X399 will apply to the following commodity code:
- 2103909089
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