Alcohol duty: moving and storing goods
What you must do if you import, receive, store or move alcohol.
Please note: alcohol duties guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.
How to move, store, and trade duty-suspended and duty-paid excise goods.
Use Alcohol and Tobacco Warehousing Declarations to send your excise warehousing returns and payment warrants to HMRC.
When you must use the Excise Movement and Control System (EMCS), and how to register and enrol.
Find out when you need duty stamps for retail alcohol you import and make, and how to get them.
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