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Table of Contents

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Used by countries where there is additional taxation on specific goods. In the UK this is used for the sale of alcohol, tobacco, and cigarettes where each item has a tax code associated with it, this is also known as excise taxation.

This screen is used to maintain the excise duty codes and rates of excise duty.

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Small Brewery Option

This option makes the rates auto-calculated the duty based on the sliding scale and is based on the small brewery certificate you enter and then apply against the product.

Rate for < 5000 hectolitres - DO NOT TICK THE SMALL BREWERY option. The rate you put in is the rate which is charged.

Rate for 5000-60000 hectolitres - Enter the FULL Rate into the field and tick the option “Small Brewery” this activates the sliding scale.

image-20240610-111722.pngImage Added

Adding a New Code

Enter all the items in the “Tax Code” section of the form and then SAVE, once you save without issues you then should add the new rate into the details, by adding the rate and pressing the ADD button

When adding a new code you will need the following information

  • Tax Code

  • Description

  • How the duty is charged

  • Whether small brewery or duty stamps need to be selected

  • The rate of the tax

Tip

If in doubt about how it should look then open up an existing record

Fields in the tax code section are as follows

Field

Explanation of Use

Tax Code

This is the three digit tax code issued by HMRC they begin with a 3 or 6

Note

Codes in the 4xx range are no longer applicable.

Warning

Do not setup codes between 350 and 399 (see next section)

Short Screen

A brief explanation of what the code is used for whcih appears on most of the windows and forms within the appliction. This should be self explanatory for the user.

Description

The long HMRC description for the code, this will appear in the (info) options through the application

Product Type

The product type this code is used for. Each product must have a product type.

Duty Stamps Applicable

Can this product itemhave duty stamps applied

Archive

When no longer in use use the ARCHIVE option

Delivery Advice Quantity Option

Calculation Methodology - The system needs to know which method it will be using for this tax code. Only one can be selected and you should enter this first.  

Info

Be careful setting this especially the LOL and HLOL Getting this wrong could mean a submission 100 times too much !!!

Duty Stamps Applicable - Is this a tax code where you may require a duty stamp on the item? If it is then set the option by clicking the check box.

Small Brewery Option

Was removed when the new excise charging was introduced in August 2023

Current Excise Codes

This list was introduced August 2023 and the rates are from that time, but are included to provide an example of the codes and descriptions.

Expand
titleExcise Code List

Standard Excise codes are highlighted in GREEN ; Relief Codes are highlighted in ORANGE

Rates are the rates from August 2023 they should not be used as current rates.

Code

Description and ABV %

Rate

301

Low Alcohol - not exceeding 1.2%

£0.00

311

Beer less than 3.5%

£9.27

312

Cider less than 3.5%

£9.27

313

Wine less than 3.5%

£9.27

314

Other fermented products less than 3.5%

£9.27

315

Spirits less than 3.5%

£9.27

321

Beer at least 3.5 but less than 8.5%

£21.01

322

Cider at least 3.5 but less than 8.5% & sparkling cider at least 3.5 not exceeding 5.5%

£9.67

323

Wine at least 3.5 but less than 8.5%

£24.77

324

Other fermented products at least 3.5 but less than 8.5% & sparkling cider exceeding 5.5 but less than 8.5%

£24.77

325

Spirits at least 3.5 but less than 8.5%

£24.77

331

Beer at least 8.5 but not exceeding 22%

£28.50

333

Wine at least 8.5 but not exceeding 22%

£28.50

334

Other fermented products at least 8.5 but not exceeding 22%

£28.50

335

Spirits at least 8.5 but not exceeding 22%

£28.50

341

Beer exceeding 22%

£31.64

343

Wine exceeding 22%

£31.64

344

Other fermented products exceeding 22%

£31.64

345

Spirits exceeding 22%

£31.64

351

Beer less than 3.5% & eligible for Draught Relief

£8.42

352

Cider less than 3.5% & eligible for Draught Relief

£8.42

353

Wine less than 3.5% & eligible for Draught Relief

£8.42

354

Other fermented products less than 3.5% & eligible for Draught Relief

£8.42

355

Spirits less than 3.5% & eligible for Draught Relief

£8.42

356

Beer at least 3.5 but less than 8.5% & eligible for Draught Relief

£19.08

357

Cider at least 3.5 but less than 8.5% & Sparkling cider at least 3.5 but less than not exceeding 5.5% & eligible for Draught Relief

£8.78

358

Wine at least 3.5 but less than 8.5% & eligible for Draught Relief

£19.08

359

Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for Draught Relief

£19.08

360

Spirits at least 3.5 but less than 8.5% & eligible for Draught Relief

£19.08

361

Beer less than 3.5% & eligible for Small Producer Relief

Manual *

362

Cider less than 3.5% & eligible for Small Producer Relief

Manual *

363

Wine less than 3.5% & eligible for Small Producer Relief

Manual *

364

Other fermented products less than 3.5% & eligible for Small Producer Relief

Manual *

365

Spirits less than 3.5% & eligible for Small Producer Relief

Manual *

366

Beer at least 3.5 but less than 8.5% & eligible for Small Producer Relief

Manual *

367

Cider at least 3.5 but less than 8.5% & Sparkling cider at least 3.5 but less than not exceeding 5.5% & eligible for Small Producer Relief

Manual *

368

Wine at least 3.5 but less than 8.5% & eligible for Small Producer Relief

Manual *

369

Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for Small Producer Relief

Manual *

370

Spirits at least 3.5 but less than 8.5% & eligible for Small Producer Relief

Manual *

371

Beer less than 3.5% & eligible for Small Producer Relief and Draught Relief

Manual *

372

Cider less than 3.5% & eligible for Small Producer Relief and Draught Relief

Manual *

373

Wine less than 3.5% & eligible for Small Producer Relief and Draught Relief

Manual *

374

Other fermented products less than 3.5% & eligible for Small Producer Relief and Draught Relief

Manual *

375

Spirits less than 3.5% & eligible for Small Producer Relief and Draught Relief

Manual *

376

Beer at least 3.5 but less than 8.5% & eligible for Small Producer Relief and Draught Relief

Manual *

377

Cider at least 3.5 but less than 8.5% & Sparkling cider at least 3.5 but less than not exceeding 5.5% & eligible for Small Producer Relief and Draught Relief

Manual *

378

Wine at least 3.5 but less than 8.5% & eligible for Small Producer Relief and Draught Relief

Manual *

379

Other fermented products at least 3.5 but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for Small Producer Relief and Draught Relief

Manual *

380

Spirits at least 3.5 but less than 8.5% & eligible for Small Producer Relief and Draught Relief

Manual *

Relief Section

The introduction of the budget in August 2023 brought about a number of relief codes where small producers could claim a reduction in duty.

Warning

These relief codes MUST never be setup as individual codes within the Tax maintenance system they will always be linked directly to the main tax code.

e.g Tax Code 325 has 370 as a relief code.

image-20240610-112741.pngImage Added
Note

ANY excise codes above 350 are relief codes and MUST NOT be setup as individual codes

Small Producer Relief

This is determined if the brand field (which can contain producer or manufacturer) for the product has a declared small producer value stored against the brand. At the time of product setup you my see a red note on the product if you pick a brand with this small producer setting enabled. More information can be found here Product - Customs

This will autoatically apply the relief based on the sliding scale if the small producer declaration is then used for the specific product.

within the Relief section you can also click on the OPEN option which will allow you to maintain the relief values stored for the product

A form similar to the one below will open

image-20240610-121037.pngImage Added

Special Codes

Code 777 - Customs Duty only items

This is setup specifically for customs only warehouses where the items you wish to store will be liable to customs duty. The product must not be an excise product using the excise codes 000-750

This product would normally have a corresponding commodity code setup for it within the commodity range.

Code 999 - Innocent Goods

This is applicable to general goods which are not subject to customs duty or you are not a customs warehouse. There should be a single commodity code setup for this which is 1000000000

Note

You must use the above special codes as these are used with reports, and government reporting options, extracts and submissions.

Details Setup

When adding a new rate in you insert this into the Details section where you state the date/time this rate would apply and you enter the figure you need into the correct box for this product excise category, once finished pressing the +ADD button and ensure it is added to the list.

Validation Definitions

Min is greater than or equal to

Max is equal to or less than