Printable Version Pre-Payment of Excise Duty on UK Imports of duty paid * Alcohol and Tobacco shipments is Mandatory

For shipments where excise duty has been paid in the origin country, it is the responsibility of the shipper (private or business) in the EU member state of origin from which the alcohol or tobacco goods being shipped to ensure that the relevant UK excise duty is accounted for before those shipments depart to the UK. This requirement applies to all types of excise duty applicable shipments including online orders for alcohol or tobacco goods.

As there is no process offered by UK Customs to declare and pay excise duties at the point of arrival in the UK, alcohol or tobacco consignments on which duty has not been paid before dispatch may be “seized” by UK Customs upon arrival in the UK. 

*The Alcohol and Tobacco shipments moving  between EU member states under duty suspension must be accompanied by a printed version of the e-AD or any other commercial document mentioning, the unique administrative reference code (the ARC code) assigned by the Excise Movement Control System (EMCS) to the movement.

For further information on the shipment of excise duty paid and duty suspended goods, please visit the HM Revenue & Customs website or contact Customer Service on 1800 22 6161/1800 209 6161.

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