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 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
The UK Alcohol Duty Stamps Scheme ended on 1 May 2025, so duty stamps are no longer required; all alcohol must still meet UK labelling rules. Incorrect labels can cause problems 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.
Practical checklist
- Confirm the commodity code and duty rate in the Trade Tariff.
- Check the excise duty band for the product’s type and ABV.
- Decide: pay duty on release, or use duty-suspended warehousing.
- Confirm labelling requirements before shipping.
- Budget for customs duty + excise duty + import VAT together.
Importing alcohol regularly? Talk to our customs team about excise warehousing and declarations.
Sources (gov.uk): Alcohol duty rates · UK Trade Tariff · Import VAT.