New Alcohol Duty System

Hi All, With the 1st August approaching fast I'm trying to ascertain how this new tax group for product between 8.5% and 22% will be set up in the New alcohol duty system? If it is a new set of HS codes then it's just a data set up program for us, we have a direct one to one relationship. IE one product code holds one HS code. Each HS code has one tax type. We can't have one HS code could be this tax type or that one. If the solution is something else then I will need development, but I don't know what that is? Anybody know?

Hi Gary Hollyoak,

All the details to data have been published on GOV.uk  Alcohol Duty: rate changes Published 15 March 2023

Thank you.

Hi. This tells me what the change is in value and explains new tax codes will be introduced. It doesn't help me explain how those tax types will sit in a product? At present the duty is calculated by tax code which is derived by HS code. With no new HS codes I'm not sure how I can associate the tax code to the product. Sorry, I must have something wrong?

Hi Garry, I am currently waiting to hear back from HMRC in relation to potential Additional Tax Codes and any subsequent HS Codes that may be as a result of the reform (perhaps for draught beer in containers exceeding 20 litres - rather than the current 2203001000 set at containers exceeding 10 litres) . At the moment, if you are wishing to establish costs, it is a matter of working it out on a product by product basis, for example - 1 bottle of 75cl still wine at 11%abv = 0.0825 LOA x £28.50 = £2.36 Excise Duty (currently at £2.24 Excise Duty). Keep in mind that there is Temporary arrangement for wine (up until Jan 2025) with ABV between 11.5% and 14.5% where these will be calculated at the a flat rate of 12.5%. Regards Stuart Salvage (working within the customs/drinks industry)

Hi Gary Hollyoak,

Please contact our Import and Export team for advice.

Imports and exports: general enquiries

Thank you.