Update to Alcohol Excise Measures - 13 April 2026

Chapter: 21

From: : HM Revenue & Customs

Published : 13 April 2026

As of 11 May 2026, Excise is applicable to commodity code 2106909849. The following tax types have been added to 2106909849:

• X321 - Beer at least 3.5% ABV but less than 8.5% ABV
• X322 - Cider at least 3.5% ABV but less than 8.5% ABV and sparkling cider at least 3.5% ABV not exceeding 5.5% ABV
• X323 - Wine at least 3.5% ABV but less than 8.5% ABV
• X324 - Other fermented products at least 3.5% ABV but less than 8.5% ABV
• X325 - Spirits at least 3.5% ABV but less than 8.5% ABV
• X331 - Beer at least 8.5% ABV but not exceeding 22% ABV
• X333 - Wine at least 8.5% ABV but not exceeding 22% ABV
• X334 - Other fermented products at least 8.5% ABV but not exceeding 22% ABV
• X335 - Spirits at least 8.5% ABV but not exceeding 22% ABV
• X341 - Beer exceeding 22% ABV
• X343 - Wine exceeding 22% ABV
• X344 - Other fermented products exceeding 22% ABV
• X345 - Spirits exceeding 22% ABV
• X366 - Beer at least 3.5% ABV but less than 8.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
• X367 - Cider at least 3.5% ABV but less than 8.5% ABV, and sparkling cider at least 3.5% ABV not exceeding 5.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
• X368 - Wine at least 3.5% ABV but less than 8.5% ABV eligible for reduced rates of Alcohol Duty for small producer products
• X369 - Other fermented products at least 3.5% ABV but less than 8.5% ABV eligible for reduced rates of Alcohol Duty for small producer products
• X370 - Spirits at least 3.5% ABV but less than 8.5% ABV and eligible for reduced rates of Alcohol Duty for small producer products
• X399 - Excise not applicable.

Any declarations that have been pre-lodged prior to this change taking effect must be amended prior to the goods arrival to prevent the declaration being rejected by CDS.

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