UCC import declaration: Inclusion in the IMEPIIE table of a new code for non-liability to II.EE.
To account for cases of items that may be both subject to and not subject to excise duties, the code/character "Z" - Goods not subject to excise duties - has been added to the IMEPIIE table in the fourth digit of the data element 18 09 additional national code.
This will be effective from 23/02/2026