Update to Excise Measure – 4 December 2025
Chapter: 22
- Published
- 4 December 2025
Chapter: 22
From: : HM Revenue & Customs
Published : 4 December 2025
This update is due to the His Majesty’s Revenue and Customs (HMRC) correcting their data entry in respect of tax type 345 on the following commodity code as of 5 December 2025:
- 2208000000
The excise rate has been incorrectly set at £33.99 since 18 November 2025. As of 5 December 2025, the correct rate of £32.79 will apply.
If you imported the affected commodity during the period from the 18 November to 4 December, and paid the higher excise rate, you may wish to claim a duty repayment. Details regarding doing this are set out in Excise Notice 212.
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