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Importing Wines, Beers and Spirits into the UK
When it comes to the importation of alcoholic drinks, you will have to pay excise duty on the alcohol content, regardless of which Country your drinks are being shipped from, just in the same way that excise duty is payable on Oils and Tobacco products.
Chapter 22 of the Customs Tariff, covers ‘BEVERAGES, SPIRITS AND VINEGAR’, and is initially divided as follows:
2203 Beer made from malt
2203 00 01 – In containers holding 10 litres or less
2203 00 10 – In containers holding more than 10 litres
When it comes to the rate of excise duty on Beer, you will need to know the annual production, as indicated in the table below:
Large brewery with an annual production of 60,000 Hectolitres or more
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Up to 1.2% | 431 | £0.00 – nil |
| Between 1.2% and 2.8% | 446 | £8.10 |
| Between 2.8% and 7.5% | 473 | £18.37 |
| Exceeding 7.5% – High Strength Surcharge | 447 | £5.48 |
Micro brewery with an annual production of less than 5,000 Hectolitres
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Up to 1.2% | 431 | £0.00 – nil |
| Between 1.2% and 2.8% | 446 | £8.10 |
| Exceeding 2.8% | 443 | £9.19 |
| If exceed. 7.5% – High Strength Surcharge | 447 | £5.48 |
Small sized brewery with an annual production of more than 5,000 Hectolitres but less han 60,000 HL
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Up to 1.2% | 431 | £0.00 – nil |
| Between 1.2% and 2.8% | 446 | £8.10 |
| Exceeding 2.8% and 7.5% | 441 | £variable |
| If exceed. 7.5% – High Strength Surcharge | 447 | £5.48 |
* the rates shown above are as per the new rates implemented on the 21st March 2016, and are based on the percentage of alcohol
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
2204 21 – Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
2204 30 – Other grape must
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
2205 90 – Other
Low Alcohol Drinks – These rates apply to both Sparkling & Still
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Up to 1.2% | 431 | £0.00 – nil |
| Between 1.2% and 4.0% | 433 | £0.8560 |
| Between 4.0% and 5.5% | 435 | £1.1772 |
Wine – Sparkling
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 5.5% and 8.5% | 412 | £2.6899 |
| Between 8.5% and 15.0% | 411 | £3.5587 |
Wine – Still
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 5.5% and 15.0% | 413 | £2.7784 |
Wine – Still or Sparkling
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 15.0% and 22.0% | 415 | £3.7041 |
| Exceeding 22.0% | 419 | £see below |
Wine & Made Wine – Sparkling
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 5.5% and 8.5% | 422 | £2.6899 |
| Between 8.5% and 15.0% | 421 | £3.5587 |
Made Wine – Still
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 5.5% and 15.0% | 423 | £2.7331 |
Made Wine – Still or Sparkling
| Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 15.0% and 22.0% | 425 | £3.7041 |
| Exceeding 22.0% | 429 | £see below |
Made Wine – Still or Sparkling
| Type of Drink | Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|---|
| Wine | Exceeding 22.0% | 419 | £27.66 |
| Made Wine | Exceeding 22.0% | 429 | £27.66 |
2206 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
2206 00 31 – Other
| Type of Drink | Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|---|
| Cider and Perry | Up to 1.2% | 431 | £0.00 – no excise duty payable on low-strength Cider or Perry |
| Sparkling Cider and Perry | Between 1.2 and 5.5% | 481 | £0.3887 |
| Sparkling Cider and Perry | Between 5.5 and 8.5% | 485 | £2.6899 |
| Still Cider and Perry | Between 1.2 and 7.5% | 481 | £0.3887 |
| Still Cider and Perry | Between 7.5 and 8.5% | 483 | £0.5875 |
| Cider and Perry | Exceeding 8.5% | 435 (classed as Made-Wine) |
£see above |
Please Note : Only pure apple cider or pure pear cider is classed as ‘Cider’. Any/all other cider which is coloured or flavoured, is classed as ‘Made-Wine’ and is subject to a higher rare of excise duty under tax code [435].
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength
2207 20 – Ethyl alcohol and other spirits, denatured, of any strength
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
2208 40 – Rum and other spirits obtained by distilling fermented sugar-cane products
2208 50 – Gin and Geneva
2208 60 – Vodka
2208 70 – Liqueurs and cordials
2208 90 – Other
| Type of Drink | Drink Strength (ABV%) |
Tax Code | Rate of Excise Due* |
|---|---|---|---|
| Spirits (Incl. Spirit-based drinks) |
Between 1.2% and 8.0% | 438 | £27.66 |
| Spirits (Incl. Spirit-based drinks) |
Exceeding 8.0% | 451 | £27.66 |
Further sub-divisions do apply on top of the above descriptions. Email the Customs Classification team at: classification.enquiries@hmrc.gsi.gov.uk
Alcohol of European Origin
Excise duty must be paid on all alcoholic drinks before it can be released into Free Circulation for resale or any other commercial use. (The exception being when small amounts are transported by an individual for personal consumption, and is under the Personal Allowance limit).
To arrange for the Customs clearance, and payment of excise duty, you will need to employ the services of a ‘REDS Agent’ (‘REDS’ stands for: Registered Excise Dealers and Shippers). There are several about, and although your preferred agent may not be a ‘REDS Agent’ themselves, they may have negotiated preferential rates, with an agent whom they use regularly, meaning that they too will be able to arrange the clearance for you.
We can help you with the clearance and/or shipping of drinks from another EU Member Country. Contact our Imports Team for full details.
For more information on how REDS works, please feel free to contact a member of our Imports Team, on 0845 309 6360, or email us at: enquiries@ukimportservices.com.
Please note : services of a ‘REDS Agent’, but we can still help you with the Customs clearance.
The old paper system (AAD) & the new EMCS System (e-AD)
Please note : Even though this is only a requirement to duty suspended drinks, UK Customs prefers that even those shipments which are ‘duty pre-paid’ to be entered onto the EMCS system.
How to calculate excise duty
For assistance with the calculation of excise duty, or if you just want more information on on this or any other topic, please contact our Imports Team on: (T) 0845 309 6360, or email your enquiry to: enquiries@ukimportservices.com.
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