EMCS: rejected Combined Nomenclature codes

Only duty suspended excise goods should be moved using Excise Movement and Control System (EMCS) and the 'View Reference Data' section of EMCS lists the Combined Nomenclature (CN) codes (also known as commodity codes) of these goods.

If EMCS rejects the CN code you entered you should check the UK Trade Tariff to make sure that the CN code you used is correct. The tariff is available on the Business Link website using the following link.

Business Link - UK Trade Tariff (Opens new window)

If the CN code you entered is correct but is still rejected by EMCS, check that the CN code is listed in the 'View Reference Data' section of EMCS.

  • If the CN code is included in the ‘View Reference Data’ section of EMCS but is still rejected by EMCS, email or telephone the EMCS helpline to ask for further advice. Follow the link at the end of this section to find the contact details.
  • If the CN code is not included in the ‘View Reference Data’ section of EMCS, you should not move the goods using EMCS as a different movement procedure will apply. The table below lists some of the more common procedures but note that this list is not exhaustive:
 
CN code Correct movement procedure
2103 9030 This product is an Aromatic or Angostura Bitter and is exempt from excise duty (Alcoholic Liquor Duties Act 1979, section 6). As such there is no requirement for particular movement documentation for excise purposes.
2709 0010 This product is gas condensate and is not classed as an energy product for excise purposes. As such there is no requirement for particular movement documentation for excise purposes.
2902 5000 This product is a tied oil, refer to Public Notice 184A paragraph 9.12 for the correct movement procedure.
2902 6000 This product is a tied oil, refer to Public Notice 184A paragraph 9.12 for the correct movement procedure.
2902 7000 This product is a tied oil, refer to Public Notice 184A paragraph 9.12 for the correct movement procedure.
CN codes beginning 3302 Products beginning 3302 are treated as flavouring and are exempt from excise duty (Public Notice 41 paragraph 5.2). As such there is no requirement for particular movement documentation for excise purposes.
CN codes beginning 3811 Refer to Public Notice 179 paragraph 7.14 for the correct movement procedure (if the product is a tied oil, refer to Public Notice 184A paragraph 9.12).

If the goods should not be moved using EMCS but the correct movement procedure is not shown in the table above, you should email or telephone the EMCS helpdesk to establish the correct movement procedure. Please provide the following information:

  • the nature of the goods
  • the CN code
  • details of the consignee and consignor
  • the nature of the movement
  • approximate quantities and frequencies of such movements
  • your contact details

Contact details for EMCS helpline