Commodity Categories

Commodity Category Codes indicate the general product types (For example, S would be a spirit, and B would be a beer). These category codes are used on the Commodity Code screen and in other places (to show what types of products are allowed for use by individual Customers for example and on System Delivery Addresses).

Below is a list of Categories extracted from the HMRC website on 03/10/2024
Also available at https://www.legislation.gov.uk/eur/2009/684/annex/II

EPC

CAT

UNIT

Description

A

D

T200

T

4

Cigarettes, as defined in The Tobacco Products (Descriptions of Products) Order 2003 (legislation.gov.uk)  

N

N

T300

T

4

Cigars and cigarillos, as defined in The Tobacco Products (Descriptions of Products) Order 2003 (legislation.gov.uk)  

N

N

T400

T

1

Fine-cut tobacco for the rolling of cigarettes, as defined in The Tobacco Products (Descriptions of Products) Order 2003 (legislation.gov.uk) 

N

N

T500

T

1

Smoking tobacco, as defined in The Tobacco Products (Descriptions of Products) Order 2003 (legislation.gov.uk) 

N

N

B000

B

3

Beer, as defined in section 1 of Alcoholic Liquor Duties Act 1979

Y

N

W200

W

3

Still wine and still fermented beverages other than wine and beer, as defined in section 1 of Alcoholic Liquor Duties Act 1979

Y

N

W300

W

3

Sparkling wine and sparkling fermented beverages other than wine and beer, as defined in section 1 of Alcoholic Liquor Duties Act 1979

Y

N

I000

I

3

Intermediate products, as defined in section 1 of Alcoholic Liquor Duties Act 1979

Y

N

S200

S

3

Spirituous beverages, as defined in section 1 of Alcoholic Liquor Duties Act 1979

Y

N

S300

S

3

Ethyl alcohol, as defined in section 1 of Alcoholic Liquor Duties Act 1979, falling within CN codes 2207 and 2208 , other than spirituous beverages (S200)

Y

N

S400

S

3

Partially denatured alcohol, falling within section 1 of Alcoholic Liquor Duties Act 1979, being alcohol which has been denatured but which does not yet fulfil the conditions to benefit from the exemption foreseen for  other than spirituous beverages (S200)

Y

N

S500

S

3

Products containing ethyl alcohol, as defined in section 1 of Alcoholic Liquor Duties Act 1979, falling within CN codes other than 2207 and 2208

Y

N

E200

E

2

Vegetable and animal oils — Products falling within CN codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Council Directive 2003/96/EC)

N

Y

E300

E

2

Mineral oils (energy products) — Products falling within CN codes 2707 10, 2707 20, 2707 30 and 2707 50 (Article 20(1)(b) of Council Directive 2003/96/EC)

N

Y

E410

E

2

Leaded petrol falling within CN codes 2710 12 31, 2710 12 51 and 2710 12 59 (Article 20(1)(c) of Council Directive 2003/96/EC)

N

Y

E420

E

2

Unleaded petrol falling within CN codes 2710 12 31, 2710 12 41, 2710 12 45 and 2710 12 49 (Article 20(1)(c) of Council Directive 2003/96/EC)

N

Y

E430

E

2

Gas oil, unmarked falling within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17 and 2710 20 19 (Article 20(1)(c) of Council Directive 2003/96/EC)

N

Y

E440

E

2

Gas oil, marked falling within CN codes 2710 19 43, 2710 19 46, 2710 19 47, 2710 19 48, 2710 20 11, 2710 20 15, 2710 20 17 and 2710 20 19 Hydrocarbon Oils Duties Act 1979

N

Y

E450

E

2

Kerosene, falling within CN code 2710 19 21 and unmarked kerosene falling within CN code 2710 19 25 Hydrocarbon Oils Duties Act 1979

N

Y

E460

E

2

Kerosene, marked falling within CN code 2710 19 25 Hydrocarbon Oils Duties Act 1979

N

Y

E470

E

1

Heavy fuel oil falling within CN codes 2710 19 62, 2710 19 64, 2710 19 68, 2710 20 31, 2710 20 35 and 2710 20 39 Hydrocarbon Oils Duties Act 1979

N

N

E480

E

2

Products falling within CN codes 2710 12 21, 2710 12 25, 2710 19 29 and 2710 20 90 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)) in bulk commercial movements Hydrocarbon Oils Duties Act 1979

N

Y

E490

E

2

Products falling within CN codes 2710 12 11, 2710 12 15, 2710 12 70, 2710 12 90, 2710 19 11, 2710 19 15, 2710 19 31, 2710 19 35, 2710 19 51 and 2710 19 55 Hydrocarbon Oils Duties Act 1979

N

Y

E500

E

1

Liquefied petroleum gases and other gaseous hydrocarbons (LPG) of CN codes 2711 12 11 to 2711 19 00 Hydrocarbon Oils Duties Act 1979

N

N

E600

E

1

Saturated acyclic hydrocarbons falling within CN code 2901 10 Hydrocarbon Oils Duties Act 1979

N

N

E700

E

2

Cyclic hydrocarbons falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 Hydrocarbon Oils Duties Act 1979

N

Y

E800

E

2

Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel Hydrocarbon Oils Duties Act 1979

N

Y

E910

E

2

Fatty-acid mono-alkyl esters, containing by weight 96,5 % or more of esters (FAMAE) falling within CN code 3826 00 10 Hydrocarbon Oils Duties Act 1979

N

Y

E920

E

2

Products falling within CN codes 3824 99 86, 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products) and 3826 00 90, if these are intended for use as heating fuel or motor fuel Hydrocarbon Oils Duties Act 1979

N

Y

E930

E

2

Additives falling within CN codes 3811 11, 3811 19 00 and 3811 90 00

N

N

 

 

 

 

 

 

Note: The CN Codes used in the table for energy products are those of Hydrocarbon Oils Duties Act 1979.

 

 

Legend of columns:

 

 

 

EPC

Excise Product Code

 

 

CAT

Excise product category

 

 

UNIT

Unit of measurement (from the list 12 on this document)

 

 

A:

Alcoholic strength must be given (Yes/No)

 

 

D:

Density at 15 °C must be given (Yes/No)

 

 

 CORRESPONDENCES CN CODE - EXCISE PRODUCT

Segment corresponding: CORRESPONDENCE CN CODE - EXCISE PRODUCT

(for user help only – in some cases, the consignor has to give a CN code outside the correspondence)

 

 EPC / Commodity Group

Comm Cd

T200

24022010

T200

24022090

T200

24029000

T300

24021000

T400

24029000

T500

24031100

T500

24031910

T500

24031990

T400

24031910

T400

24031990

T400

24039100

T500

24029000

T500

24039100

T500

24039990

B000

22030001

B000

22030009

B000

22030010

B000

22060039

B000

22060059

B000

22060089

W200

22042106

W200

22042107

W200

22042108

W200

22042109

W200

22042111

W200

22042112

W200

22042113

W200

22042117

W200

22042118

W200

22042119

W200

22042122

W200

22042123

W200

22042124

W200

22042126

W200

22042127

W200

22042128

W200

22042131

W200

22042132

W200

22042134

W200

22042136

W200

22042137

W200

22042138

W200

22042142

W200

22042143

W200

22042144

W200

22042146

W200

22042147

W200

22042148

W200

22042161

W200

22042162

W200

22042166

W200

22042167

W200

22042168

W200

22042169

W200

22042171

W200

22042174

W200

22042176

W200

22042177

W200

22042178

W200

22042179

W200

22042180

W200

22042181

W200

22042182

W200

22042183

W200

22042184

W200

22042185

W200

22042186

W200

22042187

W200

22042188

W200

22042189

W200

22042190

W200

22042191

W200

22042193

W200

22042194

W200

22042195

W200

22042196

W200

22042197

W200

22042198

W200

22042210

W200

22042222

W200

22042223

W200

22042224

W200

22042226

W200

22042227

W200

22042228

W200

22042232

W200

22042233

W200

22042238

W200

22042278

W200

22042279

W200

22042280

W200

22042281

W200

22042282

W200

22042283

W200

22042284

W200

22042285

W200

22042286

W200

22042288

W200

22042290

W200

22042291

W200

22042293

W200

22042294

W200

22042295

W200

22042296

W200

22042297

W200

22042298

W200

22042978

W200

22042979

W200

22042980

W200

22042981

W200

22042982

W200

22042983

W200

22042984

W200

22042985

W200

22042986

W200

22042988

W200

22042990

W200

22042991

W200

22042993

W200

22042994

W200

22042995

W200

22042996

W200

22042997

W200

22042998

W200

22043010

W200

22043096

W200

22043098

W200

22051010

W200

22059010

W200

22060010

W200

22060031

W200

22060039

W200

22060051

W200

22060059

W200

22060081

W200

22060089

W200

22042910

W200

22042922

W200

22042923

W200

22042924

W200

22042926

W200

22042927

W200

22042928

W200

22042932

W200

22042938

W300

22041011

W300

22041013

W300

22041015

W300

22041091

W300

22041093

W300

22041094

W300

22041096

W300

22041098

W300

22042106

W300

22042107

W300

22042108

W300

22042109

W300

22042210

W300

22042910

W300

22051010

W300

22059010

W300

22060031

W300

22060039

I000

22042185

I000

22042186

I000

22042187

I000

22042188

I000

22042189

I000

22042190

I000

22042191

I000

22042193

I000

22042194

I000

22042195

I000

22042196

I000

22042197

I000

22042198

I000

22042285

I000

22042286

I000

22042288

I000

22042290

I000

22042291

I000

22042293

I000

22042294

I000

22042295

I000

22042296

I000

22042297

I000

22042298

I000

22042985

I000

22042986

I000

22042988

I000

22042990

I000

22042991

I000

22042993

I000

22042994

I000

22042995

I000

22042996

I000

22042997

I000

22042998

I000

22051010

I000

22051090

I000

22059010

I000

22059090

I000

22060010

I000

22060031

I000

22060039

I000

22060051

I000

22060059

I000

22060081

I000

22060089

I000

22042138

I000

22042181

S200

22042185

S200

22042186

S200

22042187

S200

22042188

S200

22042189

S200

22042190

S200

22042191

S200

22042193

S200

22042194

S200

22042195

S200

22042196

S200

22042197

S200

22042198

S200

22042285

S200

22042286

S200

22042288

S200

22042290

S200

22042291

S200

22042293

S200

22042294

S200

22042295

S200

22042296

S200

22042297

S200

22042298

S200

22042985

S200

22042986

S200

22042988

S200

22042990

S200

22042991

S200

22042993

S200

22042994

S200

22042995

S200

22042996

S200

22042997

S200

22042998

S200

22051090

S200

22059090

S200

22060010

S200

22060031

S200

22060039

S200

22060051

S200

22060059

S200

22060081

S200

22060089

S200

22082012

S200

22082014

S200

22082026

S200

22082027

S200

22082029

S200

22082040

S200

22082062

S200

22082064

S200

22082086

S200

22082087

S200

22082089

S200

22083011

S200

22083019

S200

22083030

S200

22083041

S200

22083049

S200

22083061

S200

22083069

S200

22083071

S200

22083079

S200

22083082

S200

22083088

S200

22084011

S200

22084031

S200

22084039

S200

22084051

S200

22084091

S200

22084099

S200

22085011

S200

22085019

S200

22085091

S200

22085099

S200

22086011

S200

22086019

S200

22086091

S200

22086099

S200

22087010

S200

22087090

S200

22089011

S200

22089019

S200

22089033

S200

22089038

S200

22089041

S200

22089045

S200

22089048

S200

22089054

S200

22089056

S200

22089069

S200

22089071

S200

22089075

S200

22089077

S200

22089078

S300

22071000

S300

22089091

S300

22089099

S400

22072000

E200

15071010

E200

15079010

E200

15081010

E200

15089010

E200

15091010

E200

15091020

E200

15091080

E200

15099000

E200

15100010

E200

15100090

E200

15111010

E200

15119011

E200

15119019

E200

15119091

E200

15121110

E200

15121910

E200

15122110

E200

15122910

E200

15131110

E200

15131911

E200

15131919

E200

15131930

E200

15132110

E200

15132911

E200

15132919

E200

15132930

E200

15141110

E200

15141910

E200

15149110

E200

15149910

E200

15151100

E200

15151910

E200

15152110

E200

15152910

E200

15153090

E200

15155011

E200

15155091

E200

15159011

E200

15159021

E200

15159031

E200

15159040

E200

15159060

E200

15161010

E200

15161090

E200

15162010

E200

15162091

E200

15162095

E200

15171010

E200

15171090

E200

15179010

E200

15179091

E200

15179093

E200

15179099

E200

15180010

E200

15180031

E200

15180039

E300

27071000

E300

27072000

E300

27073000

E300

27075000

E410

27101231

E410

27101251

E410

27101259

E420

27101231

E420

27101241

E420

27101245

E420

27101249

E430

27101943

E430

27101946

E430

27101947

E430

27101948

E430

27102011

E430

27102015

E430

27102017

E430

27102019

E440

27101943

E440

27101946

E440

27101947

E440

27101948

E440

27102011

E440

27102015

E440

27102017

E440

27102019

E450

27101921

E450

27101925

E460

27101921

E460

27101925

E470

27101962

E470

27101964

E470

27101968

E470

27102031

E470

27102035

E470

27102039

E480

27101221

E480

27101225

E480

27101929

E480

27102090

E490

27101211

E490

27101215

E490

27101221

E490

27101225

E490

27101270

E490

27101290

E490

27101911

E490

27101915

E490

27101931

E490

27101935

E490

27101951

E490

27101955

E500

27111211

E500

27111219

E500

27111291

E500

27111293

E500

27111294

E500

27111297

E500

27111310

E500

27111330

E500

27111391

E500

27111397

E500

27111400

E500

27111900

E600

29011000

E700

29022000

E700

29023000

E700

29024100

E700

29024200

E700

29024300

E700

29024400

E800

29051100

E910

38260010

E920

38260090

E920

38249986

E920

38249992

E920

38249993

E920

38249996

E930

38111110

E930

38111190

E930

38111900

E930

38119000

List supplied by HMRC and still valid on 07/10/2024

 

 

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