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  • Product details

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    You need to provide the product details you reported in your original excise return as well as the amended (or additional) product details.

    Complete a separate set of product details (with original details and amended details) for each tariff item you are amending or adding.

    Original details

    Add the line number from the original excise return in which the error occurred and copy the line details as reported in your original return.

    Amended details

    Line number

    If you are amending an error, quote the original line number in which the error occurred and provide the amended details.

    If you are adding a new line, use the next number in the sequence from the original return to provide the additional details.

    Label A: Tariff item

    Provide the tariff item number for each excisable good you are amending or adding at label A, as shown in the table below.

    Tariff items

    Tariff item

    Label A tariff item

    3.1

    0301

    3.10

    0310

    10.3

    1003

    10.30

    1030

    10.19A

    1019A

    See also:

    Label B: Quantity in dutiable units (other than blended fuels)

    The quantity in dutiable units (or dutiable quantity) is the amount or volume of product you have delivered into home consumption and are liable to pay excise duty on.

    Most excise tariff items listed in the tariff schedule have a specified measurement unit known as a dutiable unit. Dutiable units include:

    • kilograms of compressed natural gas
    • litres of fuel (other than blended fuels)
    • litres of alcohol.

    As excise duty is not payable on the first 1.15% of alcohol content in beer, use the following formula when calculating the dutiable quantity of beer products:

    Total litres of beer × (alcohol strength − 1.15%) = dutiable quantity

    For products other than alcohol, report dutiable quantity to two decimal places. For alcohol products, report to one decimal place.

    Provide the quantity in dutiable units at label B.

    Label B: Quantity in dutiable units (blended fuels including biofuel blends)

    Blended fuels are products listed under tariff item numbers 10.710.12 and 10.30.

    The dutiable quantity for blended fuels is the total quantity of the blend in litres, regardless of whether duty has been paid.

    Report dutiable quantity for blended fuels to two decimal places.

    Provide the total quantity of the blend at label B.

    Label C: Statistical quantity (for blended fuel including biofuel blends)

    Excise tariff items for blended fuel also have a second measurement unit type, known as statistical quantity.

    The statistical quantity is the proportion of the blended product which is biodiesel, ethanol or water. Report this as a whole amount with no decimal places.

    Provide the statistical quantity of the product at label C.

    Label D: Duty rate

    Each excise tariff item listed in the tariff schedule has a rate of excise duty.

    If you don't know which tariff item applies, refer to the applicable excise rates

    If you need further help, you can contact us about excise and EEGs.

    Provide the relevant rate of excise duty for your product at label D.

    Label E: Excise amount

    The excise amount is the amended excise liability (if any) for each line entered on the form. When you fill in the form online, for products other than blended fuels, the excise amount is calculated for you (multiplying the quantity in dutiable units (label B) by the rate of excise duty (label D).

    If you are reporting blended fuels, deduct any excise duty previously paid and provide the net amount at label E.

    Last modified: 29 Apr 2021QC 21422