![]() Please note that GST is still applicable. The import of dutiable ethyl alcohol by the following organisations or persons for approved purposes are exempted from excise duty. ![]() The duty rates can be found here.Ī Customs In-Payment (Duty and GST) permit is required to account for its import and payment of the duty and GST. GST is calculated based on the Cost, Insurance and Freight (CIF) value of the goods plus all duties and other charges incidental to the sale and delivery of the goods into Singapore, whether or not shown on the invoice. Importing dutiable ethyl alcohol or undenatured ethyl alcohol incurs Goods and Services Tax (GST) and duty. If you intend to start wholesaling alcohol in the UK, you must apply for approval at least 45 days before you intend to trade.Importing Ethyl Alcohol Dutiable Ethyl Alcohol You may need to apply for approval for the Alcohol Wholesaler Registration Scheme (AWRS). Customs Duty and VATįor any alcohol brought into the UK, you’ll also have to follow procedures regarding the payment of Customs Duty and VAT. Read more on importing excise goods from outside the EU. You’re a registered brewer and you receive alcohol into your registered premises of a class that your registration entitles you to hold It’s delivered to a customs warehouse which also has a separate excise warehouse approval for those premises It’s delivered to an excise warehouse approved for that purpose You will not need to pay Excise Duty at that point if one of these applies: If you want to import alcohol, it becomes liable for UK Excise Duty when it arrives in the UK. The standard duty-paid scheme - you don’t need to be registered as you pay HMRC the duty before the goods are dispatched The registered commercial importer scheme - by registering with HMRC the UK duty due on your goods is secured and then paid under deferment arrangements To import it into Northern Ireland on a commercial basis, you can use any of the schemes below: If alcohol has been released for consumption in an EU country it’s classed as duty paid. 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. ![]() If you use the services of an authorised warehousekeeper you must apply for approval as a registered owner unless you’re only importing wine.Īs a registered consignee, you’re not allowed to hold or dispatch excise goods in duty suspension. use the services of an authorised warehousekeeper who receives the alcohol for you and stores it in duty suspension in an approved excise warehouse.use the services of a registered consignee who will import it for you.If you regularly import alcohol in duty suspension from EU countries, you can use one of 3 methods:Īpply for approval as a registered consignee Regular imports of alcohol in duty suspension from EU countries If you import alcohol in duty suspension from EU countries infrequently, you can apply to HMRC to become a Temporary Registered Consignee.īefore the goods are dispatched, you’ll have to pay duty on each consignment to HMRC. Occasional imports of alcohol in duty suspension from EU countries This section only applies to Northern Ireland, not all of the UK. Importing alcohol into Northern Ireland from the EU If you import alcohol into the UK, you should be aware of the legal requirements for duty stamps on specific alcohol products. The method you choose will impact how you account for and pay UK Excise Duty. Whether Excise Duty has already been paid on the goods in an EU country Whether you’re importing from countries inside or outside the EU The right method for you will depend on whether you are based in Great Britain or Northern Ireland and: There are a number of ways you can import alcohol or alcoholic drinks into the UK.
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