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.
Chapter 22 of the Customs Tariff, covers ‘BEVERAGES, SPIRITS AND VINEGAR’, and is initially divided as follows, click on the blue line to view:
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
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 |
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 |
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 |
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 |
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
Why not see if we can help with paying the excise duty to UK Customs
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