If you plan to import beer to the UK — whether craft cans from a Polish brewery, a pallet of lager for your shop, or kegs for a taproom — the single biggest cost driver is rarely the customs duty. It is the excise duty. Beer is an excise good, so on top of any customs tariff and import VAT you pay a per-litre charge that scales with alcoholic strength. Getting the band wrong, or missing a relief you were entitled to, can quietly erode your entire margin. This guide explains how UK beer excise works, what the current bands are, and the practical steps to clear a consignment cleanly.
How UK beer excise duty is structured
Since the 2023 reform, UK alcohol duty is charged by reference to litres of pure alcohol, with rates rising in steps as strength increases. When you import beer to the UK, the rate you pay depends entirely on the product’s alcohol by volume (ABV). According to HMRC, the beer bands are:
- 0% to 1.2% ABV — £0.00 per litre of pure alcohol
- 1.3% to 3.4% ABV — £9.96 per litre of pure alcohol
- 3.5% to 8.4% ABV — £22.58 per litre of pure alcohol
- 8.5% to 22% ABV — £30.62 per litre of pure alcohol
- Stronger than 22% ABV — £33.99 per litre of pure alcohol
These rates were last updated on 1 February 2026. Because excise is charged on the pure-alcohol content, a 5% lager is taxed on the alcohol it actually contains, not on the full volume of liquid — so strength, not just quantity, decides the bill. Always confirm the live figures on gov.uk before you cost a shipment, as rates are reviewed annually.
Draught relief and small producers
Two reliefs can lower the cost. Draught Relief applies to qualifying draught products in the 3.5% to under 8.5% ABV band packaged in containers of 20 litres or more designed to connect to a dispense system. For beer in that band the draught rate is £19.45 per litre of pure alcohol, against the standard £22.58. If you are bringing in kegs for on-trade use, that difference matters.
Small Producer Relief can reduce the rate for beer made by smaller breweries below a defined annual production threshold, but eligibility rests with the producer and must be evidenced. Do not assume it applies to an import — verify the producer’s status and the exact reduced rate on gov.uk before relying on it.
Duty, VAT and the order of charges
For a commercial beer import you will typically face three layers: any customs duty under the UK Global Tariff for the relevant commodity code, excise duty per the bands above, and import VAT. Import VAT is calculated on the value of the goods plus customs duty plus excise duty, so excise effectively inflates the VAT base too. This stacking is why beer landed cost is so sensitive to the ABV band. If you import regularly, a duty deferment account and postponed VAT accounting can ease cash flow — both are worth setting up early. For end-to-end handling of declarations, duty calculation and excise movement, many importers lean on a UK customs clearance partner rather than managing every step in-house.
Moving beer under excise control
Excise goods released for consumption attract duty at the point they leave duty suspension. Beer can be moved and held in duty suspension using approved excise warehousing and the Excise Movement and Control System (EMCS), with duty becoming payable when the goods are released to the UK market. If you are not approved to hold goods in suspense, duty is generally due at importation. Registering the right excise approvals, or working with a warehouse that holds them, keeps you compliant and avoids paying duty earlier than necessary.
Import clearance checklist
- Confirm the exact ABV of every product and map it to the correct duty band.
- Classify the beer with the correct commodity code and check any customs duty under the UK Global Tariff.
- Decide whether Draught Relief or Small Producer Relief applies — and gather the evidence.
- Establish how excise will be accounted for: at import, or under duty suspension via EMCS.
- Set up a duty deferment account and consider postponed VAT accounting for cash flow.
- Prepare the import declaration, commercial invoice, packing list and any movement documents.
- Re-check live rates on gov.uk on the day you cost the shipment.
Importing other alcohol categories alongside beer? The principles overlap closely with our guide to importing wine and spirits to the UK, which covers the spirits and wine bands in the same framework.
Mini-FAQ
Is beer subject to customs duty as well as excise? It can be. Customs duty depends on the commodity code and origin under the UK Global Tariff, while excise duty applies separately based on ABV. Both, plus import VAT, may apply to a commercial consignment.
How is the excise amount actually calculated? Duty is charged per litre of pure alcohol. You take the volume of beer, apply its ABV to find the litres of pure alcohol, then multiply by the rate for that band.
Do the rates change? Yes. The current figures were last updated on 1 February 2026 and are reviewed annually, so always confirm the latest numbers on gov.uk before pricing a shipment.
Can I delay paying the duty? If beer is held under duty suspension in an approved excise warehouse and moved via EMCS, duty becomes payable when the goods are released for consumption rather than at import.
Sources (gov.uk): Alcohol Duty rates (HMRC); Alcohol Duty: detailed information (gov.uk).
