Transporting alcohol to the UK: excise duty, customs duty and requirements for importers

Alcoholic goods have a particular operational sensitivity: besides customs clearance, you need to keep close control over the data that feeds into your calculations. The sooner you establish responsibility and gather a complete set of documents, the fewer corrections you'll need later. You can also compare duty rates in Alcohol duty UK 2025–2026.

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Alcohol Duty and customs duty — the basics

• UK Alcohol Duty is charged per litre of pure alcohol, and the rate depends on the product category and its strength (ABV). For example, from 1 February 2026 the rate is £33.99 per litre of pure alcohol for products stronger than 22% ABV and £30.62 for 8.5–22%. The full, current table (including lower rates for draught products): Alcohol Duty rates — GOV.UK.
• When duty is due: goods become liable to UK excise duty when they arrive in the UK, unless they are delivered directly to an excise warehouse or to premises holding an alcoholic products producer approval (APPA, available since 1 February 2025) — in which case payment is suspended (Import alcoholic products into the UK — GOV.UK).
• Customs duty: check the rate for your commodity code in the UK Trade Tariff. For goods from the EU, 0% duty applies only to goods of preferential EU origin, supported by the exporter's statement on origin or the importer's knowledge (GOV.UK) — shipping from Poland alone is not enough.
• Import VAT is charged on top, on a value that includes customs duty and excise duty, among other things.
• Onward sales in the UK: a buyer who wholesales alcohol to other businesses may need Alcohol Wholesaler Registration Scheme (AWRS) approval — apply at least 45 days before trading.

What to prepare before clearance

• an accurate specification of the alcoholic products (type, ABV, volume, quantity)
• consistent commercial documents and quantities
• an EORI number for the importer or representative — see how to get a UK EORI number
• agreeing who pays customs duty, VAT and excise, and who is responsible on the import side
• checking the data is complete before the transport departs, together with the ENS and GMR — see ENS and GMR formalities

The most common problems and how to avoid them

• an inaccurate description of the products on the invoice (missing ABV or volume)
• quantity discrepancies between documents
• no established process for verifying data before clearance

A simple working model: complete data, then a check that the documents are consistent, and only then the declaration. This reduces corrections and shortens response time. If you'd like to expand this into a PL-UK operational checklist, also see: the practical guide from easyclearance.pl.

Need support?

If you'd like to get your documents and procedures for this type of goods in order, get in touch with us. We'll go through the data and the risks with you step by step before shipping. For service costs see how much UK customs clearance costs.

Official sources

• Alcohol Duty rates — GOV.UK
• Import alcoholic products into the UK — GOV.UK
• Making a full import declaration — GOV.UK
• Get customs data for import and export declarations — GOV.UK

Frequently asked questions