When is excise duty payable

The rate of excise duty that is payable is variable, depending upon, not only the product category being imported, but also the type of product within the category.

For example, with wine, a higher rate of excise duty is levied on produce with a higher alcohol content, whilst, for beer, the amount of excise duty applied is dependent on factors such as the size of the manufacturer and the country in which it is manufactured. Given the variable rates of excise duty, the importance of utilising the correct commodity code for your shipments is paramount to ensure correct excise duty values are applied against your imported goods, along with any other additional taxes or duties that may apply.

Any goods arriving in the UK on which excise duty has not been paid will be liable to seizure by Customs. Depending on the nature of your import, it may be possible to apply for relief from excise duty. Imported composite goods containing alcohol 8. Tobacco products 9. Hydrocarbon oil Imported composite goods containing mineral oils Climate Change Levy Biofuels Reliefs from excise duty Excise drawbacks and allowances Print this page.

Introduction This part concentrates on goods liable to excise duty. It lists the rates of excise duty chargeable for the following: wine and made-wine beer cider and perry spirits low alcohol beverages imported composite goods containing alcohol tobacco products hydrocarbon oil — this section includes details about rebates for such products Climate Change Levy biofuels Use this guide with the Trade Tariff: look up commodity codes, duty and VAT rates to help with commodity code numbers for example, 10 11 for certain wines.

The duty falls due at the time when the goods leave any duty suspension arrangements, that is when: they are released for consumption or otherwise made available for consumption generally through the warehouse system registered trader REDS or occasional importer receives them in the UK a vendor makes a delivery under distance selling arrangements missing consignments and other dutiable shortages are discovered goods imported for personal use are then sold or put to commercial use 1.

Class or description Tax type code Rate of excise duty Sparkling exceeding 5. Contents Print this page. Is this page useful? Maybe Yes this page is useful No this page is not useful. Thank you for your feedback.

Report a problem with this page. What were you doing? What went wrong? Email address. Made in UK — small brewery beer eligible to reduced rates variable rate, that is, annual production more than 5, hectolitres but not exceeding for 60, hectolitres. Imported beer — small brewery beer eligible to reduced rates variable rate, that is, annual production more than 5, hectolitres but not exceeding for 60, hectolitres.

Made in UK — small brewery beer eligible to reduced rates variable rate, that is, annual production no more than 5, hectolitres.

Imported beer — small brewery beer eligible to reduced rates variable rate, that is, annual production no more than 5, hectolitres. Made in UK — high strength Beer Duty applies to beer exceeding 7. Imported beer — high strength Beer Duty applies to beer exceeding 7. Made in UK — reduced rate of general Beer Duty applies to beer exceeding 1. Imported beer — reduced rate of general Beer Duty applies to beer exceeding 1. Medical preparations — spirits in mixture, compounds or other preparations which are recognised by the Commissioners as being used for medical purposes and which are in fact used for those purposes.

See Excise Notice Goods unfit for human consumption containing spirits, for example, perfumed goods, paints, dye stuffs, inks. Unrebated unmarked, including Diesel Engine Road Vehicle DERV or road fuel extender and unmarked kerosene or unmarked gas oil for which no marking waiver has been granted. Rebated — other unmarked heavy oil other than kerosene intended for use as heating fuel, or as fuel for an engine, which would otherwise be eligible for a full rebate.

Kerosene marked or unmarked under marking waiver, including heavy oil aviation turbine fuel to be used other than as motor fuel off-road or in an excepted vehicle. Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility Great Britain. Solid fuels, that is, coal and lignite, coke and semi-coke of coal or lignite, and petroleum coke. Contained in an article, imported or delivered from warehouse, recognised as being used for medical purposes Alcoholic Liquor Duties Act , section 7.

Free of duty see Excise Notice Proved to the satisfaction of the Commissioners of Revenue and Customs to have been used for scientific purposes or used solely in the manufacture or preparation of articles recognized by them as being used for medical purposes. Alcoholic Liquor Duties Act , section 8. Spirits for these purposes can be used for received duty free, from an excise warehouse by trades as properly authorized see Excise Notice Delivered from excise warehouse for use in the conditions manufacture of denatured alcohol.

Alcoholic Liquor Duties Act , section Free of spirits duty subject to such as the Commissioners see fit to impose see Excise Notice Delivered from excise warehouse to authorised persons for use in any art or manufacture where the Commissioners of Revenue and Customs are satisfied that the use of denatured alcohol is unsuitable or detrimental Alcoholic Liquor Duties Act , section Free of duty, subject to certain conditions see Excise Notice Used in warehouse in specified proportions to fortify made-wine or wine Alcoholic Liquor Duties Act , sections 57 and Used on board vessels including hovercraft but not pleasure craft engaged on marine voyages Hydrocarbon Oil Duties Act Marine Voyager Reliefs Regulations Light oil — repayment of duty paid.

Heavy oil — shipment duty-free or repayment of duty paid see Excise Notice This page has been updated because the Brexit transition period has ended. Check what you need to do. To help us improve GOV. It will take only 2 minutes to fill in. Cookies on GOV. UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies.

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