What charges apply when importing alcohol to the UK?

Customs duty (by commodity code and origin), excise duty (by alcohol type and strength), and import VAT on the value plus duties.

Can I delay paying excise duty?

Yes, by moving the alcohol into an excise warehouse under duty suspension; duty is paid when it leaves the warehouse. Approvals are required.

June 5, 2026

Importing Wine and Spirits to the UK: Duty & Excise

Q: Do imported spirits need duty stamps?

Certain retail spirits require UK duty stamps, and all alcohol must meet UK labelling rules, or it can be held at the border.

Plutos Team

Licensed UK customs broker and trade compliance specialist with over 10 years of experience in cross-border trade between Poland and the United Kingdom. Expert in HMRC CDS declarations, BTOM import controls, T1 transit procedures, HS code classification, and special customs procedures. Advises Polish businesses on post-Brexit UK customs requirements.

Bringing wine, spirits or other alcohol into the UK is not a normal import. Alcohol is an excise good, so on top of customs duty and import VAT you also pay excise duty — and the rules on how and when you pay it are strict. Here is how the process actually works.

The three charges on imported alcohol

When you import alcohol into the UK you can face three separate charges:

Customs duty — based on the product’s commodity code and origin. Check the rate in the UK Trade Tariff.
Excise duty — charged on the alcohol itself, by type and strength (ABV). Current bands are published in the GOV.UK alcohol duty rates.
Import VAT — calculated on the value of the goods plus duties.

Pay now or use a warehouse?

You have two routes for the excise duty. Either the duty becomes payable when the goods are released for consumption, or the alcohol moves into an excise (customs) warehouse under duty suspension, with duty paid only when it leaves. For regular importers, duty suspension protects cash flow — but it requires the right approvals.

Commodity codes and the Trade Tariff

Every product needs the correct commodity code, which sets the customs duty rate and any controls. Wine, beer, spirits and cider all sit under different headings, and strength matters. Classifying incorrectly is one of the most common — and most expensive — mistakes.

Duty stamps and labelling

Certain retail spirits require duty stamps, and all alcohol must meet UK labelling rules. Missing stamps or labels can mean goods are held at the border.

Moving alcohol between the UK and Poland

If you are shipping alcohol between the UK and Poland, both the export side and the import side need handling — and excise adds a layer most freight forwarders don’t manage. Easy Clearance handles the UK customs declarations so your consignment clears cleanly.