Update to Commodity Code Structure to maintain dynamic alignment with the EU:
The following commodity codes are ending as of 31 December 2024:
- 8529904000
- 8529901800
- 8529902000
- 8529909100
The following commodity codes are being absorbed as of 1 January 2025:
- 8529904000 is being absorbed into 8529909300
- 8529904000 is being absorbed into 8529909600
- 8529901800 is being absorbed into 8529903000
- 8529901800 is being absorbed into 8529909600
- 8529902000 is being absorbed into 8529909300
- 8529902000 is being absorbed into 8529909600
- 8529909100 is being absorbed into 8529909300
- 8529909200 is being absorbed into 8529909300
- 8529909200 is being absorbed into 8529909600
Update to Alcohol and Tobacco Excise
Alcohol excise
The February 2025 alcohol excise updates can now be seen on CDS.
Tobacco excise – Electronic cigarettes and similar vaporizing devices
As of 15th December 2024, to ensure the correct excise is paid when importing under commodity ‘8543400000’ - Electronic cigarettes and similar vaporizing devices, Traders must declare:
- ‘X633’ when the product is imported with tobacco. or
- ‘X640’ when the product is imported without tobacco (no excise duty will be calculated as the device is not liable for excise).
New tobacco measurement units ‘KTC’ and ‘CTG’ must also be declared whenever ‘X633’ is declared.
However, the tobacco quantity is only required for commodity code 8543400000.
Incorrect declarations will be rejected if the allowed codes and excise measurement units are not correctly applied.
More information
To stop getting the Tariff stop press notices, or to add recipients to the distribution list, email: tariff.management@hmrc.gov.uk.