From 1 February 2026 UK alcohol duty stands at 33.99 GBP per litre of pure alcohol for drinks above 22 percent, 30.62 GBP for the 8.5 to 22 percent band and 26.61 GBP for wines and other drinks between 3.5 and 8.5 percent. Duty stamps were abolished on 1 May 2025. Valid as of August 2026.
A strength-based system
The 2023 reform tidied up the earlier patchwork: today every category pays according to alcohol content. The current rates after the 1 February 2026 uprating:
- Drinks above 22 percent (vodka, whisky, strong liqueurs): 33.99 GBP per litre of pure alcohol.
- The 8.5 to 22 percent band (wines, fortified wines, some liqueurs): 30.62 GBP.
- Wines, sparkling ciders and fermented drinks and other alcohol at 3.5 to 8.5 percent: 26.61 GBP.
- Beer: rates from 9.96 GBP (the weakest band) to 22.58 GBP per litre of pure alcohol in the core 3.5 to 8.4 percent band.
Draught relief lowers the rate for drinks sold on tap in venues, and small producers have their own relief. Always take current HMRC tables for calculations, because the rates are uprated.
The end of duty stamps: what to know
Until spring 2025 retail bottles of strong alcohol (from 35 cl and 30 percent upwards) had to carry UK duty stamps. The scheme closed on 1 May 2025: there is no more registration, ordering or affixing of stamps, which genuinely simplifies exporting Polish spirits to the UK. Stock bearing old stamps could remain on sale, and stamping records from before the closure must be kept in line with HMRC guidance.
Carriage: excise in suspension
The shipment itself usually travels from Poland to the UK under excise duty suspension, with an electronic document in the EU EMCS system and its UK counterpart. That thread, including the roles of consignor and consignee, is covered in detail in our article on transporting alcohol to the UK and the e-AD document, so we do not repeat it here.
What to prepare for a shipment
- Agree who settles the duty in the UK: the importer needs excise approvals and a planned payment.
- Give the exact strength and volume of every line, because the duty calculation depends on them.
- Remember cargo security: alcohol is an elevated theft-risk commodity, so the question of additional CARGO cover is well founded here.
Who on the UK side may buy alcohol wholesale
Duty is one thing, trading permissions another. In the United Kingdom selling alcoholic products to other businesses for resale requires HMRC approval under the Alcohol Wholesaler Registration Scheme, and the buyer is obliged to check that its wholesaler is approved, to repeat that check and to keep the evidence as due diligence. For a Polish exporter that is a practical signal: if the British counterparty cannot explain its own position in that scheme, the deal may fall apart on the commercial side before a shipment is ever loaded.
The most common mistake: confusing duty with tariff and VAT
Alcohol duty is separate from customs duty and from VAT. The zero tariff under the trade agreement does not release anyone from excise, and excise is payable whether or not the goods meet the rules of origin. So a price calculation for a British buyer has to carry three distinct lines: the tariff (zero where origin is documented), the excise calculated on litres of pure alcohol, and import VAT. The second typical error concerns strength: the calculation uses the actual alcohol content of the product, not a rounded marketing figure, because with products carrying a tolerance that can move an entire line into a different rate band.
Sources
- GOV.UK: the Alcohol Wholesaler Registration Scheme (approval and the duty to check your wholesaler)
- GOV.UK: work out how much alcohol duty you need to pay
- GOV.UK: ending the alcohol duty stamp scheme
- GOV.UK: alcohol duty rate tables
We regularly move drinks from Poland to the UK in groupage and by full load, with clearance under our Polish and UK customs service. Ask about a shipment via the contact form.
