 1.jpg)
Importing Beers, Wines and Spirits into the UK
Customs Classification
When it comes to 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.
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
…………………………………
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
-
…………………………………
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
…………………………………
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
…………………………………
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 call the Customs Classification Helpline on: (T) +44 (0)1702 366 077.
Once the classification code has been obtained, then the tax code, which determines the rate of excise duty payable, can be worked out (usually on the strength of the drink). ukimports.org
Alcohol of European Origin
Most goods which originate from any member European of the EU, have the luxury of not incurring any charges of duty and / or VAT. That, however, does not apply to excisable goods, such as Alcohol and Tobacco products, etc.
Excise duty must be paid on all alcohol, not deemed for personal consumption, before it can be released into Free Circulation, for resale or any other commercial use.
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 (T) 0845 309 6360, or email us at: enquiries@ukimports.org
Please note:
If you have alcohol shipped from outside the EU, then you do NOT require the services of a 'REDS Agent'. ukimports.org
The old paper system (AAD) & the new EMCS System (e-AD)
Before January 2011, it used to be common place for alcoholic beverages which were being shipped to the UK, from another Member EC State, that they had to be accompanied by and AAD (Administritive Accompanying Document) Form, but this has since been updated into a digital format, and computerised on the e-AD system. Your supplier will now need to registered on the European-wide EMCS computer system, creating a record of the movement of your drinks, for each shipment.
Please note:
Unless your goods are going into Bond, then your supplier will still need to receive a Release Note BEFORE your goods can be released, (as well as be entered onto the e-AD computer system). ukimports.org
How to calculate excise duty
The way in which you calculate excise duty on alcoholic drinks, varies depending on the type of drink, which you are looking to import.
The following is a link to a .pdf document, which shows the latest updated excise duty rates, following the increases implemented on the 27th March 2011:
Alcohol duty rate changes from 28 March 2011
The following are links to .pdf documents have been taken directly from the Customs Tariff (up-to-date, as of June 2010):
Volume 1 Part 12.5 - Excise Duty on Wine and Made-Wine
Volume 1 Part 12.6 - Excise Duty on Beers
Volume 1 Part 12.8 - Excise Duty on Cider, Perry and Spirits
For 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@ukimports.org. ukimports.org
.................................................................
