Section 21 — imports
Information about importing alcoholic products to approved premises in Great Britain (England, Scotland and Wales) and Northern Ireland.
Prior to 1 February 2025, only beer producers could import alcoholic product produced elsewhere directly to their premises.
Holding an alcoholic products producer approval (APPA) does not automatically permit you to import and hold in duty suspense all alcoholic products to your approved premises. However, from 1 February 2025, if your alcoholic products producer approval (APPA) allows you to receive and hold alcoholic product made elsewhere in duty suspense then you may import and hold alcoholic products in duty suspension in your approved premises.
This section details each type of importation and indicates what documents are required and where more information can be found.
The rate of excise duty on imported alcoholic products is the same as that on UK produced alcoholic products. The duty is based on:
- the quantity imported
- the alcoholic strength (alcohol by volume)
If you want to import alcoholic product which has been subject to a concentration process, you should establish duty liability before importation. The concentration process is often distillation which could mean that concentrate will be classed as spirits for duty purposes, liable at a higher rate than some other alcoholic products.
If you intend to import alcoholic product concentrate you should contact excise and gambling duties enquiries before you start.
Payment of duty can be suspended in either of these circumstances:
- you are importing alcoholic product directly into your approved premises as you hold an alcoholic products producer approval (APPA) and are approved to receive alcoholic products produced elsewhere in duty suspension
- the imported alcoholic product is delivered directly to an excise warehouse for the receipt of alcoholic products
Alcoholic product can be deposited in an excise warehouse on importation, provided that the warehouse is authorized to receive alcoholic product as appropriate.
You’ll be able to check this through the National Verification Centre (email: [email protected]) who has access to the community wide list of authorised tax warehouses.
Receive goods into and remove goods from an excise warehouse (Excise Notice 197) has more information about warehousing.
You will not have to account for the duty until such time as the alcoholic product ceases to qualify for duty suspension.
Imports by a person with an alcoholic products producer approval (APPA) to:
- approved premises — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- an excise warehouse — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197)
- a customs suspensive regime needs an import declaration — read the relevant notice for the customs regime declared for more information
Imports by a person without an alcoholic products producer approval (APPA) to:
- excise warehouses — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information
- non-approved premises need an import declaration and to pay HMRC duties (and VAT) at importation — read the UK Trade Tariff for more information
- a customs suspensive regime an import declaration — read the relevant notice for the customs regime declared for more information
If you do not qualify to hold goods in excise duty-suspension and the alcoholic products come from an EU member state, more information on these procedures may be obtained from Excise Notice 203a: registered consignees and Temporary Registered Consignees (Excise Notice 204a).
As an alcoholic products producer, your approved premises will be considered a tax warehouse for the purposes of excise legislation and you can receive alcoholic product duty-suspended. All movements of alcoholic product from EU member states must be submitted through Excise Movement and Control System. This procedure is explained fully in receive goods into and remove goods from an excise warehouse (Excise Notice 197).
The details of the consignment must then be entered into your records for the receipt of alcoholic product under duty-suspension.
Any Customs Duty must be paid at importation — unless placed under a customs suspensive regime, for example consigned to an approved customs warehouse. There is no requirement to provide a receipt to the consignor, but you should retain your supplier’s invoices and a copy of the Import Declaration.
Upon payment of any Customs Duty at point of entry into the UK or EU all movements must be submitted through Excise Movement and Control System. A registered consignor (which must be the import agent or yourself as the receiving alcoholic product producer) must start the movement to the registered premises on Excise Movement and Control System.
Details of each consignment must be entered in your records for the receipt of alcoholic product under duty-suspension and receive goods into and remove goods from an excise warehouse (Excise Notice 197). More information and guidance is contained in the Tariff, Volume 3 for Customs Declaration Service parts 1 and 2.
If you decide to pay the excise duty at the place of importation, Excise Movement and Control System procedures will not apply.
The section below provides a summary of the import procedures to follow.
Imports by a person with an alcoholic products producer approval (APPA) from EU countries to:
- approved premises — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information
- an excise warehouse — read receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information
- non-approved premises — read Excise Notice 203a: registered consignees for more information
Imports by a person with an alcoholic products producer approval (APPA) from non-EU countries to:
- approved premises — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information
- an excise warehouse — read section 7 of receive goods into and remove goods from an excise warehouse (Excise Notice 197) for more information
- non-approved premises needs an import declaration and to pay HMRC duties (and VAT) at importation — read the UK Trade Tariff for more information
- a customs suspensive regime need an import declaration — read the relevant notice for the customs regime declared for more information
When receiving alcoholic product that has been duty-paid in an EU member state, you must use the appropriate UK duty-paid movement scheme. You must notify HMRC of the movement and secure or pay the UK duty before the goods are dispatched. Read certified traders and tax representatives — EU trade in duty-paid goods (Excise Notice 204b) for more information.
Specific information needed on import documents
In addition to the general information required on the various import documents, this specific detail is needed in respect of alcoholic product:
- the total volume actually imported in litres
- the alcohol by volume expressed as a percentage to 0.1% (for example, 4.2%)
- if the alcoholic product meets the requirements of the UK small producer alcoholic products relief, the previous year’s alcohol production in order that the SPR discounted rate can calculated (for more information on Small Producer Relief read section 12 — Draught Relief and Small Producer Relief
- for small producer products an officer may request a certificate endorsed by or on behalf of the relevant tax authorities of the country in which the product was produced certifying that the product at the time of production is eligible to the UK small producer discounted rates. If the importer cannot provide such a certificate the reduced rates of duty cannot be used.
If you do not know the alcohol by volume
It is your responsibility to make sure that a full and accurate declaration is made. If you do not know the alcohol by volume of the alcoholic product, either:
- ask the supplier for it and request that it is, in future, provided on the containers or accompanying invoices
- request our permission for you to sample the alcoholic product for analysis in advance of the full declaration
In the latter case, you should write to excise and gambling duties enquiries at the place of importation advising:
- your full name and address
- the location of the alcoholic product to be sampled
- all other details needed to identify the alcoholic product
You should be aware that if you under-declare the alcohol by volume of the imported alcoholic product, you’ll have to pay any additional excise duty. Additionally, you can be prosecuted for any false declaration and the alcoholic product can be liable to forfeiture.
The alcoholic product can be cleared in advance of sample results if you:
- pay a deposit to cover any additional duty based on the declared alcohol by volume, plus 0.5%
- agree in writing to pay any additional duty due if the sample result reveals a higher alcohol by volume
Our officer may want to examine and sample the alcoholic product. It is your responsibility to provide all the facilities necessary to examine packages and containers. This is particularly important with alcoholic product under pressure in kegs or bulk containers.
Where sampling the alcoholic product in advance of the full declaration would cause issues, our officers can consider a practical approach considering individual circumstances.