We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out how you can sell duty-free or duty-paid alcohol and tobacco products through airlines, on ships, in export stores and in duty-free shops.
Use form C945T to request authority to load alcohol and tobacco products for use as stores, free of duty, on a train.
Information on the different types of alcohol licences available and guidance on how to apply for them.
Find out how you can import alcohol into the UK and the duty and VAT you need to pay for each method.
Use form C945 to request authority for the shipment of spirits and tobacco products for use as stores, free of duty, on a ship.
Advice and information for businesses that sell strong alcohol products.
Find out about operations that can be carried out on alcohol goods received and stored in bulk in an excise warehouse.
Rules for alcohol licensing in your area, apply for a licence or have your say about a licence application
Report someone to HMRC if you think they're selling tobacco products or alcohol without paying UK duty
Find out if you need to apply for approval to sell alcohol to another business.
More people could be encouraged to purchase alcohol-free drinks under government proposals to make alternatives to alcoholic drinks more widely available.
VAT and other taxes on shopping and services, including tax-free shopping, energy-saving equipment and mobility aids.
How to move, store and trade duty-suspended and duty-paid excise goods.
It's illegal to buy alcohol if you're under 18 and you can be stopped, fined or arrested by the police for drinking in public
Send details of the alcohol and tobacco goods you have received, dispatched and store in your warehouse.
How to comment on an alcohol licence or ask for an existing licence to be reviewed - what you need to do, who to apply to and what happens at licensing hearings
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Guidance and forms about Alcohol Duty. Including rates, Small Producer Relief, submitting returns and paying duty.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.