Alcohol / Excise Specialists

Local rate from UK Landlines

Importing Alcohol for a Commercial purpose?

Why not see if we can help with paying the excise duty to UK Customs

UK Import Excise Duty Rates

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.

Customs Tariff Classification
As is the same with any other products, when it comes to researching about importing alcohol in to the UK, it is firstly advisable to familiarize yourself with the way in which different alcoholic beverages are classified for Customs purposes in the UK Customs Tariff.

Chapter 22 of the Customs Tariff, covers ‘BEVERAGES, SPIRITS AND VINEGAR’, and is initially divided as follows, click on the blue line to view:

Beer
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. Click on the blue line to view the Excise Duty Rates:
Micro Brewery – annual prod. less than 5,000 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 £8.42
Exceeding 2.8% 443 £9.54
If exceed. 7.5% – High Strength Surcharge 447 £5.69
Small Brewery – annual prod. between 5,000 – 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 £8.42
Exceeding 2.8% and 7.5% 441 £variable
If exceed. 7.5% – High Strength Surcharge 447 £5.69
Large Brewery – annual prod. exceed. 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 £8.42
Between 2.8% and 7.5% 473 £19.08
Exceeding 7.5% – High Strength Surcharge 447 £5.69
* the rates shown above are as per the new rates implemented on the 1st February 2019, and are based on the percentage of alcohol

Wines

2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009
  • 2204 10 – Sparkling wine
  • 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 10 – In containers holding 2 litres or less
  • 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 £0.9168
Between 4.0% and 5.5% 435 £1.2608
Wine - Sparkling
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 5.5% and 8.5% 412 £2.8810
Between 8.5% and 15.0% 411 £3.8115
Wine - Still
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 5.5% and 15.0% 413 £2.9757
Wine - Still or Sparkling
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 15.0% and 22.0% 415 £3.9672
Exceeding 22.0% – Same as spirits 419 £28.74
Wine & Made Wine - Sparkling
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 5.5% and 8.5% 422 £2.8810
Between 8.5% and 15.0% 421 £3.8115
Wine & Made Wine - Still
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 5.5% and 15.0% 423 £2.9757
Wine & Made Wine - Still
Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Between 5.5% and 15.0% 423 £2.9757
Made Wine - Still or Sparkling
Type of Drink Drink Strength
(ABV%)
Tax Code Rate of Excise Due*
Wine Exceeding 22.0% 419 £28.74
Made Wine Exceeding 22.0% 429 £28.74
*the rates shown above are as per the new rates implemented on the 1st February 2019, and are based per Litre of Alcohol
Fermented Beverages – Cider, Perry, Mead
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 10 – Piquette
  • 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 £0.4038
Sparkling Cider and Perry Between 5.5 and 8.5% 485 £2.8810
Still Cider and Perry Between 1.2 and 7.5% 481 £0.4038
Still Cider and Perry Between 6.9 and 7.5% 487 £0.5071
Still Cider and Perry Between 7.5 and 8.5% 483 £0.6104
Cider and Perry Exceeding 8.5% 435
(classed as Made-Wine)
£see above
*the rates shown above are as per the new rates implemented on the 1st February 2019, and are based per Litre of Cider or Perry

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]. For more information on importing Cider, visit our page on this subject: Importing Cider

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 10 – Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
  • 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 30 – Whiskies
  • 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 £28.74
Spirits
(Incl. Spirit-based drinks)
Exceeding 8.0% 451 £28.74
*the rates shown above are as per the new rates implemented on the 1st February 2019, and are based per Litre of Alcohol

Further sub-divisions do apply on top of the above descriptions. Either Click Here to view our dedicated web page, to find the correct classification code for your particular goods being imported, or email the Customs Classification team at: classification.enquiries@hmrc.gsi.gov.uk

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 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) 0345 309 6360, or email your enquiry to: enquiries@ukimportservices.com.

Click here to read Public Notice 203 – Registered Excise Dealers and Shippers

Click here to read more about the AAD

Importing Alcohol for a Commercial purpose?

Why not see if we can help with paying the excise duty to UK Customs

UK Import Services Limited
Global Shipping and UK Customs Broker

PO Box 832
Rainham
Kent
ME8 1DQ
United Kingdom

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