Contents
Importing into the UK
Select a country to view country-specific import information.
You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.
Import controls
| Country | Measure type | Conditions | Legal base | Footnotes |
|---|---|---|---|---|
| All countries (1011) excluding European Union, Iceland, Norway, Switzerland, United Kingdom, United Kingdom (Northern Ireland) | Import control of organic products | S.I. 2019/693 | ||
| North Korea (KP) | Import control on luxury goods | S.I. 2019/411 | ||
| Russia (RU) | Restriction on entry into free circulation | 2022 No. 1110 | ||
| Ukraine (UA) | Restriction on entry into free circulation | S.I. 2022/395 |
Import duties
The table below lists the import duties that apply to the import of commodity 2208201400.
Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 2208 2014 00
Click on a measure type to find out more about the measure and the preference code to be used on declarations.
Trade remedies, safeguards and retaliatory duties
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Belarus (BY) | Additional duties | 35.00% | 2022 No. 376 | ||
| Russia (RU) | Additional duties | 35.00% | 2022 No. 376 |
Import VAT and excise
- Excise duties apply to the import of commodity 2208201400.
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| Areas subject to VAT or Excise (1400) | Value added tax Standard rate | 20.00% |
|
||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X315 Spirits less than 3.5% | ||||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X325 Spirits at least 3.5 but less than 8.5% | ||||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X335 Spirits at least 8.5 but not exceeding 22% | ||||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X345 Spirits exceeding 22% | ||||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X365 Spirits less than 3.5% & eligible for SPR | ||||
| Areas subject to VAT or Excise (1400) | Excises Additional code: X370 Spirits at least 3.5 but less than 8.5% & eligible for SPR |
Quota order number
This quota is not available on the selected date.
Exporting from the UK
The commodity code for exporting and Intrastat reporting (opens in new tab) is 2208 2014.
UK export controls
| Country | Measure type | Duty rate | Conditions | Legal base | Footnotes |
|---|---|---|---|---|---|
| All countries (1011) | Supplementary unit | litre of pure (100%) alcohol (l alc. 100%) |
|
R2658/87 | |
| Belarus (BY) | Restriction on export | 2022 No. 748 | |||
| North Korea (KP) | Export control on restricted goods and technologies | S.I. 2019/411 | |||
| Russia (RU) | Restriction on export | X0452/22 |
Check duties and customs procedures for exporting goods
Find information about how to move goods from the UK to the rest of the world.
Use this service to check:
- rules and restrictions
- tax and duty rates
- what exporting documents you need
This service is only available in the UK due to licencing restrictions;
Origin allows for various policy measures to be implemented and for duties to be calculated.
There are two types of origin, subject to different rules, which may affect your trade.
Preferential rules of origin
Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.
Non-preferential rules of origin
Products with non-preferential rules of origin may incur commercial policy measures, such as:
- anti-dumping duties
- countervailing duties
- trade embargoes
- safeguarding measures
- quantitative restrictions
- tariff quotas
View rules for determining non-preferential origin (opens in new tab)
Notes for commodity 2208201400
Chapter notes
-
This chapter does not cover:
-
a. products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103);
-
b. sea water (heading 2501);
-
c. distilled or conductivity water or water of similar purity (heading 2853);
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d. acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915);
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f. perfumery or toilet preparations (Chapter 33).
-
-
For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20°C.
-
For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in heading 2203 to 2206 or heading 2208 as appropriate.
Subheading note
- For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bar.
Additional chapter notes
-
Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
-
For the purposes of heading 2204 and 2205 and code 2206 00 10:
-
a. ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
-
b. ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20°C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
-
c. ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
-
d. ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
-
e. ‘% vol’ is the symbol for alcoholic strength by volume.
-
-
For the purposes of code 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1% vol and less than three-fifths of its total alcoholic strength by volume.
-
For the purposes of subheadings 2204 21, 2204 22 and 2204 29:
A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions do not volatilise. The total dry extract must be determined with the densimeter at 20°C.
B. (a) the presence in the products of codes 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
-
products of an actual alcoholic strength by volume of not more than 13% vol: 90g or less of total extract per litre;
-
products of an actual alcoholic strength by volume of more than 13% vol but not more than 15% vol: 130g or less of total dry extract per litre;
-
products of an actual alcoholic strength by volume of more than 15% vol but not more than 18% vol: 130g or less of total dry extract per litre;
-
products of an actual alcoholic strength by volume of more than 18% vol but not more than 22% vol: 330g or less of total dry extract per litre. Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in codes 2204 21 98, 2204 22 98 and 2204 29 98;
(b) the above rules do not apply to products of codes 2204 21 23 and 2204 22 33.
-
-
Codes 2204 21 11 to 2204 21 98, 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:
-
a. grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
-
having an actual alcoholic strength by volume of not less than 12% vol but less than 15% vol, and
-
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8.5% vol of a product derived from the distillation of wine;
-
-
b. wine fortified for distillation, that is to say a product:
-
having an actual alcoholic strength by volume of not less than 18% vol but not more than 24% vol,
-
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86% vol, and
-
having a maximum volatile acidity of 1.5g/l, expressed as acetic acid;
-
-
c. liqueur wine, that is to say, a product:
-
having a total alcoholic strength by volume of not less than 17.5% vol and an actual alcoholic strength by volume of not less than 15% vol but not more than 22% vol. and
-
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12% vol,
-
by freezing, or
-
by the addition during or after fermentation:
-
of a product derived from the distillation of wine, or
-
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing in the list provided for by the UK equivalent of Regulation (EU) No 2019/934 and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
-
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing in the list provided for by the UK equivalent of Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
-
-
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For the purposes of subheadings 2204 10, 2204 21, 2204 22 and 2204 29:
-
a. wines with a protected designation of origin (PDO) and wines with a protected geographical indication (PGI) are wines which comply with the provisions of the UK equivalent of Articles 93 to 108 of Regulation (EU) No 1308/2013;
-
b. ‘varietal wines’ are wines which comply with the provisions of the UK equivalent of Article 120 of Regulation (EU) No 1308/2013
-
c. wines produced in the European Union are wines which comply with the provisions of the UK equivalent of Regulation (EU) No 1308/2013 and the provisions of the UK equivalent of Article 45 of Regulation (EU) 33/2019.
-
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For the purposes of codes 2204 30 92 and 2204 30 96 ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine) at a temperature of 20C is not less than 50.9%.
-
Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7% vol shall be regarded as products of heading 2205.
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For the purposes of code 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
-
For the purposes of codes 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
-
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
-
fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 C.
-
-
For the purposes of codes 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60g/l, expressed as acetic acid.
-
Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:
a) automotive petrol (conforming to EN 228);
b) tert-butyl ethyl ether (ethyl tert-butylether, ETBE);
c) methyl tert-butylether (MTBE);
d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA);
e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol);
f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).
The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.
-
For the purposes of codes 2202 99 11 and 2202 99 15, the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in the UK equivalent of points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009, by the factor of 6.25.
-
For the purposes of this chapter, “agricultural products” means:
-
goods of chapters 1 to 4, 6 to 12, 16 and 23 of the nomenclature;
-
goods of heading 0504, 1501, 1502, 1503, 1504, 1507, 1512, 1513, 1515, 1517, 1701, 1702, 1703, 1801, 1802, 2204, 2205, 2207, 2210, 2401, 2501, 5410 and 5701 of the nomenclature;
-
pectin;
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ethyl alcohol or neutral spirits, whether or not denatured, of any strength, obtained from agricultural products listed in the three bullet points above, excluding liqueurs and other spirituous beverages and compound alcoholic preparations (known as “concentrated extracts”) for the manufacture of beverages.
-
Section notes
In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
General Rules for the Interpretation of goods
Classification of goods in the Tariff shall be governed by the following principles:
Rule 1
The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.
Rule 2
- Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
- Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
Rule 3
When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:
- the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
- mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
- when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
Rule 5
In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:
- camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
- subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
Rule 6
For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.
| Code | Description |
|---|---|
| TN207 | The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| TN208 | The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
| TN701 |
According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement |
Import control of organic products for All countries
From 1 Feb 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C644 |
Certificate of Inspection for Organic Products as referred to in Article 33(1)(d) of Regulation (EC) No 834/2007 as retained in UK law. |
Import allowed
|
| Y929 |
Goods not covered by Regulation (EC) No 834/2007 (e.g. non organic goods) as retained in UK Law. |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C644 | Enter the reference number of the Certificate in the format COI.xx.xxxx.xxxxxxx where the first three characters refer to the type of the certificate, the second two characters refer to the country of export, the third four characters refer to the year of issue and the last seven characters are a generic system number. In case of a COI Extract Certificate (C644) there is a slash and the extract number and format for COI Extract is ‘COI.XX.YYYY.nnnnnnn/mm’. If using more than one Certificate of Inspection and/or extract on a GB declaration, then a separate C644 entry in DE 2/3 is required for each Certificate of Inspection/extract. On Northern Ireland declarations, only one instance of document code C644 is permitted on an item. If using more than one certificate of inspection, then a separate item will need to be declared for the goods covered by each certificate. - Use one of the following document status codes: AE, AP, GE, LE, LP, UE |
| Y929 | Complete statement ‘Excluded from Reg 834/2007’. Use of this code constitutes a legal declaration that the goods are not concerned by Regulation (EC) No 834/2007 (organic products) Council Regulation (EC) No 834/2007 on organic production and labelling of organic products. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD808 | Where goods are not accompanied by a Certificate of Inspection attesting that they conform to the requirements of Regulation (EC) No 834/2007 and Regulation (EC) No 889/2008 as retained in UK law, they will not be released for free circulation unless references to organic production are removed from the labelling, advertising and accompanying documents. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
|
| DE 4/17 |
The data element must include a preference code in the 200 series. |
| Code | Description |
|---|---|
| 03020 | UK VAT standard rate |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 3.49 % vol |
Apply the duty
9.96 GBP / l alc. 100% |
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Import is not allowed
|
Completing a declaration in CDS for goods subject to excise code 315
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 315 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X315 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Must be < 3.5% | ||
| SPR | Numerical value | Not applicable | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Only if tariff mandates | |
| Code | Description |
|---|---|
| 01315 | UK tax type 315 , Spirits less than 3.5% |
| Code | Description code |
|---|---|
| X315 | Spirits less than 3.5% |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 3.49 % vol |
Import is not allowed
|
| Threshold condition |
The percentage ABV does not exceed 8.49 % vol |
Apply the duty
26.61 GBP / l alc. 100% |
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Import is not allowed
|
Completing a declaration in CDS for goods subject to excise code 325
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 325 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X325 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Must be => 3.5% but < 8.5% | ||
| SPR | Numerical value | Not applicable | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Only if tariff mandates | |
| Code | Description |
|---|---|
| 01325 | UK tax type 325 , Spirits at least 3.5 but less than 8.5% |
| Code | Description code |
|---|---|
| X325 | Spirits at least 3.5 but less than 8.5% |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 8.49 % vol |
Import is not allowed
|
| Threshold condition |
The percentage ABV does not exceed 22.00 % vol |
Apply the duty
30.62 GBP / l alc. 100% |
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Import is not allowed
|
Completing a declaration in CDS for goods subject to excise code 335
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 335 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X335 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Must be => 8.5% but =< 22% | ||
| SPR | Numerical value | Not applicable | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Only if tariff mandates | |
| Code | Description |
|---|---|
| 01335 | UK tax type 335 , Missing |
| Code | Description code |
|---|---|
| X335 | Spirits at least 8.5 but not exceeding 22% |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 22.00 % vol |
Import is not allowed
|
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Apply the duty
33.99 GBP / l alc. 100% |
Completing a declaration in CDS for goods subject to excise code 345
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 345 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X345 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Value must be greater than 22% | ||
| SPR | Numerical value | Not applicable | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Only if tariff mandates | |
| Code | Description |
|---|---|
| 01345 | UK tax type 345 , Spirits exceeding 22% |
| Code | Description code |
|---|---|
| X345 | Spirits exceeding 22% |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 3.49 % vol |
Apply the duty
(£9.96 - SPR discount) / vol% / hl |
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Import is not allowed
|
Small Producer Relief
If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.
For more information:
- Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
- How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
- How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)
Completing a declaration in CDS for goods subject to excise code 365
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 365 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X365 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Must be less than 3.5% | ||
| SPR | Numerical value | Must be less than full rate | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Mandatory | |
| Code | Description |
|---|---|
| 01365 | UK tax type 365 , Spirits less than 3.5% & eligible for SPR |
| Code | Description code |
|---|---|
| X365 | Spirits less than 3.5% & eligible for SPR |
Excises for Areas subject to VAT or Excise
From 1 Feb 2026
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Threshold condition |
The percentage ABV does not exceed 3.49 % vol |
Import is not allowed
|
| Threshold condition |
The percentage ABV does not exceed 8.49 % vol |
Apply the duty
(£26.61 - SPR discount) / vol% / hl |
| Threshold condition |
The percentage ABV does not exceed 100.00 % vol |
Import is not allowed
|
Small Producer Relief
If you're a small producer you may be able to pay a lower rate of alcohol duty on any product with an alcohol by volume (ABV) of less than 8.5%.
For more information:
- Check if you're eligible for Small Producer Relief on Alcohol Duty (opens in new tab)
- How to work out your Alcohol Duty rates if you're eligible for Small Producer Relief (opens in new tab)
- How your business set up can affect your eligibility for Small Producer Relief (opens in new tab)
Completing a declaration in CDS for goods subject to excise code 370
| CDS data element | CDS data element description | Requirement | |
|---|---|---|---|
| DE 4/3 | Tax type | 370 | |
| DE 6/16 or 6/17 | Taric additional code / national additional code | X370 | |
| DE 4/4 | Tax base | Measurement unit | LTR or LPA |
| Numerical value of the measurement | Mandatory | ||
| Code | ASV | ||
| Numerical value of the alcoholic strength by volume (ASV) | Must be => 3.5% but < 8.5% | ||
| SPR | Numerical value | Must be less than full rate | |
| Wine easement | Code | Not applicable | |
| Numerical value of the alcoholic strength by volume (ASV) | Not applicable | ||
| DE 6/2 | Supplementary unit | Mandatory | |
| Code | Description |
|---|---|
| 01370 | UK tax type 370 , Spirits at least 3.5 but less than 8.5% & eligible for SPR |
| Code | Description code |
|---|---|
| X370 | Spirits at least 3.5 but less than 8.5% & eligible for SPR |
Tariff preference for CPTPP All Members
From 24 Dec 2024 to 21 Jun 2026
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9081 |
Goods declared under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9081 | In the document ID field, enter the appropriate code 9U01, 9U02 or 9U03 to indicate which document code has been used for the CPTPP Certification of Origin. Note: one of the document codes 9U01, 9U02 or 9U03 must be declared in addition to document code 9081 - Use one of the following document status codes: JP |
| Code | Description |
|---|---|
| RT001 |
To claim preference under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), Document Code 9081 must be declared in D.E. 2/3 in addition to the appropriate Certification of Origin Document Code detailed below:
Information on declaring these Document Codes in D.E. 2/3 can be found in the CDS guidance on GOV.UK The Minimum Data Requirements for what should be included in a Certification of Origin is set out in Annex I of the CPTPP Origin Reference Document (available on the GOV.UK link). |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Additional duties for Belarus
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9008 | Complete statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Tariff preference for Israel
From 1 Sep 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y864 |
The proof of origin indicates that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. |
Apply the mentioned duty
|
|
No document provided |
Measure not applicable
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y864 | Complete statement ‘Originating conditions met’. Use of this code constitutes a legal declaration that the production conferring originating status has not taken place in a location within the territories brought under Israeli administration since June 1967. Sufficient evidence must be held in records to demonstrate the origin of the goods and must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| CD785 | The list of non-eligible locations and their postal codes is available at the following address: List of non-eligible locations |
Import control on luxury goods for North Korea
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| Y945 |
Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) |
Import/export allowed after control
|
| Y946 |
Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509) |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| Y945 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are travellers’ personal effects or goods of a non-commercial nature for travellers’ personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509) entitled to exemption from prohibition on goods from Democratic People’s Republic of Korea. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Y946 | Complete statement ‘Reg 2017/1509 exempt’. Use of this code constitutes a legal declaration that the goods are for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509). Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand
Declaring your proof of origin
| CDS Data Element (DE) | What you must include |
|---|---|
| DE 2/3 |
You must include one of the following document codes, as appropriate:
Codes U110 and U111 must be declared with one of the following document status codes (opens in new window): AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB. |
| DE 4/17 |
The data element must include a preference code in the 300 series. |
| DE 5/16 |
The data element must be completed with the country of preferential origin. |
Restriction on entry into free circulation for Russia
From 29 Oct 2022
Meet the following condition and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| Code | Description |
|---|---|
| SN066 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Additional duties for Russia
From 25 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9008 |
Goods of Belarusian or Russian origin exported from any country before 25th March 2022 |
Measure not applicable
|
|
No document provided |
Apply the mentioned duty
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9008 | Complete statement - Goods exported from Russia: ‘Exported from Russia pre 25032022’. Goods exported from Belarus: ‘Exported from Belarus pre 25032022’. Use of this code constitutes a legal declaration that the product has been exported from Russia or Belarus to the UK prior to 25.03.2022. Sufficient evidence must be held to demonstrate eligibility for this exemption which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN007 | Goods of Russian or Belarusian origin that were exported out of Russia and Belarus before 25th March 2022 are exempt from these additional duties and document code 9008 should be used. You may need to provide commercial evidence to HMRC when using this Document Code. |
Restriction on entry into free circulation for Ukraine
From 30 Mar 2022
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9009 |
Goods originating in non-government controlled Ukrainian territory with a certificate of origin issued by the Ukrainian authorities |
Import/export allowed after control
|
| 9010 |
Goods originating specifically in the non-government controlled areas of Donetsk and Luhansk oblasts if related to an obligation arising from a contract concluded before 23 February 2022: Import allowed subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022, and the Secretary of State for the Department for Business and Trade being informed at least ten working days in advance of this exception being used. |
Import/export allowed after control
|
| 9017 |
Goods exported from an area of Ukraine under the control of the Ukrainian government |
Import allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9009 | Complete statement ‘Exempt from prohibition’. Use of this code constitutes a legal declaration that the goods originating in non-government controlled Ukrainian territory are covered by a certificate of origin issued by the Ukrainian authorities and entitled to an exemption from the prohibition on the import of goods originating in the non-government controlled areas of Ukraine . Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| 9010 | Complete statement ‘Contractual exemption’. Use of this code constitutes a legal declaration that the goods are entitled to an exemption from the prohibition imposed on goods originating in the non-government controlled areas of Donetsk and Luhansk oblasts on the basis that they relate to an obligation arising from a contract concluded before 23 February 2022 and subject to these contracts, or ancillary contracts necessary for their execution, being concluded by 24 August 2022. It is further a legal declaration that the Secretary of State for the Department for Business and Trade was informed at least ten working days in advance of this exception being used. Sufficient evidence must be held in records to demonstrate eligibility for this exception, which must be produced on demand. |
| 9017 | Complete statement ‘From Government Controlled Area’. Use of this code constitutes a legal declaration that the goods were exported from an area of Ukraine which was under the control of the Ukrainian government at the time of export. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN008 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Restriction on export for Belarus
From 21 Dec 2024
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Import/export allowed after control
|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Import/export allowed after control
|
| 9006 |
This exemption applies to sanctioned goods are necessary for the official purposes of a diplomatic mission or consular post in Russia or Belarus, or of an international organisation enjoying immunities in accordance with international law. |
Import/export allowed after control
|
| 9027 |
Goods exported to Belarus before 05 July 2022. |
Import/export allowed after control
|
| Threshold condition |
The price of your goods does not exceed 250.00 GBP / p/st |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9006 | Complete statement ‘Exempt Diplomatic’. Use of this code constitutes a legal declaration that the goods are necessary for the official purposes of a diplomatic mission or consular post in Russia, or of an international organisation enjoying immunities in accordance with international law. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. |
| 9027 | Complete statement: ‘Belarus export before 5/7/2022’ Use of this code constitutes a legal declaration that the goods were exported from Belarus before 5th July 2022 and qualify for exemption from sanctions. Sufficient evidence must be held in records to demonstrate eligibility for this exemption, which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN030 | The Republic of Belarus (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Export control on restricted goods and technologies for North Korea
From 1 Jan 2021
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| C052 |
Export authorisation for restricted goods and technologies |
Import/export allowed after control
|
| Y999 |
Goods for which an export licence is not required. Please use the Goods Checker to determine whether your items are controlled and whether you need an export licence from the Export Control Joint Unit. |
Import/export allowed after control
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| C052 | For status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, or XX: Enter the reference number of the authorisation document in the Document Identifier (Second Component). If using more than one document then a separate C052 entry in DE 2/3 is required for each document. For status code XW: Enter text ‘Specific document’ in the document reason field. For status code XX: In addition to completing the Document ID field, enter text ‘Exempt’ in the document reason field. - Use one of the following document status codes: AC, AE, AF, AP,AT, FP, GE, GP, HP, IA, IP, JA, JP, LE, LP, SP, TP, UA, XW, XX |
| Y999 | For Imports: In the Document Reason field, complete the reference number of the document which provides proof that the products were already on the way to the Union on 21st June 2025 and remain eligible for preference under the terms of Article 2 of Reg. 2025/1206. For exports: Complete statement ‘CDS Waiver’. Use of this code on an export declaration constitutes a legal declaration that the goods do not require the certificate or licence shown. Sufficient evidence must be held in records to demonstrate eligibility for this waiver which must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| EX008 | The Democratic People's Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
Restriction on export for Russia
From 15 Jul 2025
Meet one of the following conditions and supply the relevant document code(s) on your declaration.
| Document code | Requirement | Action |
|---|---|---|
| 9011 |
Goods and technology subject to sanction with a DBT import or export licence |
Export allowed
|
| 9022 |
Goods which are either not subject to sanctions or are entitled to an exemption from sanctions. |
Export allowed
|
| Threshold condition |
The price of your goods does not exceed 250.00 GBP / p/st |
Export allowed
|
Guidance for completing CDS Data Element 2/3
| Document code | CDS guidance |
|---|---|
| 9011 | Enter GBSAN followed by the reference number of the licence. If using more than one licence then a separate 9011 entry in DE 2/3 is required for each licence. Status code AC should only be used as a fallback for when electronic licence functionality is inoperable. - Use one of the following document status codes: AC, EA, EE, EL, EP, ES |
| 9022 | Complete the appropriate statement: For goods not subject to sanctions complete - ‘Not subject to sanctions’. For goods claiming an exemption from sanctions complete - ‘Exempt from sanctions’. Use of this code constitutes a legal declaration that the goods are either not subject to sanctions or are exempt from sanctions. Sufficient evidence must be held in records to demonstrate that the goods are either not subject to sanctions or are entitled to an exemption from sanctions, and this evidence must be produced on demand. - No document status code is required. |
| Code | Description |
|---|---|
| SN009 | The Russia (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Some restrictions include trade involving non-government controlled Ukrainian territory. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade. |
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