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
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
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
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 |
Made Wine - Still or Sparkling
| Drink Strength (ABV%) | Tax Code | Rate of Excise Due* |
|---|---|---|
| Between 15.0% and 22.0% | 425 | £3.9672 |
| Exceeding 22.0% - Same as Spirits | 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 Wine or Made-Wine
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
| 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
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages
| 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
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 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 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
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