HMRC has published guidance on tax type codes required for Data Element 4/3 within the Customs Declaration Service, setting out the specific codes that identify different categories of duty and tax obligations. The guidance includes a comprehensive appendix listing all applicable tax type codes that traders and customs agents must use when submitting declarations. This reference material helps ensure accurate classification of duty and tax liabilities across import and export transactions.
Source: HMRC (GOV.UK) – Read the original