This page contains

1 Adding a New Code
- 1.1 Delivery Advice Quantity Option
- 1.2 Small Brewery Option
- 1.3 Current Excise Codes
2 Relief Section
- 2.1 Small Producer Relief
- 2.2 Special Codes
  - 2.2.1 Code 777 - Customs Duty only items
  - 2.2.2 Code 999 - Innocent Goods
3 Details Setup
- 3.1 Validation Definitions

There is also further reading here

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.

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

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

Field	Explanation of Use
Tax Code	This is the three digit tax code issued by HMRC they begin with a 3 or 6 Codes in the 4xx range are no longer applicable. 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 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.

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.

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

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.

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

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

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

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

Tax Codes