Import alcoholic products into the UK
Source: gov.uk (2025-05-01)

How to import alcoholic products into the UK and the duty and VAT you need to pay when you do.

There are a number of ways you can import alcoholic products into the UK. The right method for you will depend on whether you are based in Great Britain (England, Scotland and Wales) or Northern Ireland, and:
- how frequently you’ll be importing
- whether you’re importing from countries inside or outside the EU
- whether Excise Duty has already been paid on the goods in an EU country
The method you choose will impact how you account for and pay UK Excise Duty.

Before 1 February 2025, only beer producers could import alcoholic products produced elsewhere directly to their premises.

From 1 February, you can apply for an alcoholic products producer approval (APPA) (https://www.gov.uk/guidance/check-if-you-need-an-alcoholic-products-producer-approval-appa), to make sure your premises is approved to import and hold all alcoholic products in duty suspension.

Payment of Alcohol Duty can be suspended in either of these circumstances:
- you’re importing alcoholic product directly into your approved premises, as you hold an 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
Importing alcoholic products into Northern Ireland from the EU

This section only applies to Northern Ireland and not all of the UK.

Occasional imports of alcoholic products in duty suspension from EU countries

If you import alcoholic products in duty suspension from EU countries infrequently, you can apply to HMRC to become a Temporary Registered Consignee (https://www.gov.uk/government/publications/excise-notice-204a-temporary-registered-consignees).

Before the goods are dispatched, you’ll have to pay duty on each consignment to HMRC (https://www.gov.uk/government/publications/excise-notice-204a-temporary-registered-consignees).

Regular imports of alcoholic products in duty suspension from EU countries

If you regularly import alcoholic products in duty suspension from EU countries, you can use one of 3 methods:
- apply for approval as a registered consignee (https://www.gov.uk/government/publications/excise-notice-203a-registered-consignees/excise-notice-203a-registered-consignees#approval-and-registration)
- use the services of a registered consignee who will import it for you
- use the services of an authorised warehousekeeper who receives the alcoholic product for you and stores it in duty suspension in an approved excise warehouse
If you use the services of an authorised warehousekeeper you must apply for approval as a registered owner unless you’re only importing wine (https://www.gov.uk/guidance/apply-for-approval-to-own-duty-suspended-goods-in-an-excise-warehouse-or-get-approval-as-a-duty-representative).

As a registered consignee, you’re not allowed to hold or dispatch excise goods in duty suspension. You must account for the duty due as soon as the goods are received in the UK and then pay the duty under deferment arrangements.

Duty-paid alcoholic products

If alcoholic product has been released for consumption in an EU country, it’s classed as duty paid. To import it into Northern Ireland on a commercial basis, you can use any of the schemes below:
- the Certified Consignee Scheme — by registering with and being approved by HMRC, the UK duty due on your goods is secured and then paid under deferment arrangements
- the Temporary Certified Consignee Scheme — you still need to be registered and approved by HMRC, however you need to pay the duty before the goods are dispatched
Find out about UK requirements for commercial imports of excise goods already released for consumption in EU member states (https://www.gov.uk/government/publications/excise-notice-204b-commercial-importers-and-tax-representatives-eu-trade-in-duty-paid-excise-goods).

Importing alcoholic products into Great Britain or Northern Ireland from outside the EU

If you want to import alcoholic products, it becomes liable for UK Excise Duty when it arrives in the UK.

You will not need to pay Excise Duty at that point if one of these applies:
- it’s delivered to an excise warehouse approved for that purpose
- it’s delivered to a customs warehouse (https://www.gov.uk/guidance/pay-less-or-no-duty-on-goods-you-store-process-repair-or-temporarily-use) which also has a separate excise warehouse approval for those premises
- you’re a registered brewer and you receive alcoholic products into your registered premises, of a class that your registration entitles you to hold
Read more on importing excise goods from outside the EU (https://www.gov.uk/government/publications/excise-notice-197-receipt-into-and-removal-from-an-excise-warehouse-of-excise-goods).

Customs Duty and VAT

For any alcoholic products brought into the UK, you’ll also have to follow procedures regarding the payment of Customs Duty and VAT (https://www.gov.uk/guidance/paying-vat-and-duties-on-imports).

If you sell alcoholic products to another business

You may need to apply for approval for the Alcohol Wholesaler Registration Scheme (AWRS) (https://www.gov.uk/guidance/the-alcohol-wholesaler-registration-scheme-awrs). If you intend to start wholesaling alcoholic products in the UK, you must apply for approval at least 45 days before you intend to trade.