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Regulations / United Kingdom

Alcohol regulations in United Kingdom

How to import or export liquor and spirits to United Kingdom, how to register products and labels, the import duty and taxes, and how to get a licence to make alcohol there. Researched April 2026.

Research guide, not legal advice. Compiled in April 2026 from the public sources listed at the bottom of this page. Duty rates, fees and rules change often: confirm with the regulator, a customs broker or local counsel before you act. Spotted something out of date? Tell us.

Status
Legal
Legal drinking age
18 (16-17 year olds may consume beer, wine, or cider with a table meal in licensed premises if purchased by an adult; in private homes, parental discretion applies down to age 5)
Legal purchase age
18

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Licence to make spirits (distillery and bottling)

Licences needed
Alcoholic Products Producer Approval (APPA) from HMRC; Food Business Registration with the relevant Local Authority Environmental Health department; Alcohol Wholesaler Registration Scheme (AWRS) if selling to trade; Premises and Personal Licences under local licensing authorities if conducting on-site retail/tasting sales.
Authority
HM Revenue & Customs (HMRC) and Local Authority Licensing / Environmental Health Committees
Documents
Detailed premises layout plan (black-and-white, highlighting duty-suspended areas, entry points, and still locations), production process blueprints, spirit types and raw material details, commercial viability and business plan, fire safety risk assessments, and fit-and-proper person declarations.
Fees
No application fee charged by HMRC for APPA or AWRS approval; local council food business registration is free; local authority premises licences incur fees scaled from £100 to £1,905 depending on non-domestic rateable value.
Time to obtain
At least 45 working days prior to intended production for APPA; 45 working days or more for AWRS approval.

Import licence and registration

Who can import
Any legally registered commercial entity holding an active GB Economic Operators Registration and Identification (EORI) number. To handle spirits in duty suspension, importers must hold an APPA, be an authorized excise warehousekeeper, or operate via a registered consignee/warehousekeeper.
Licences or registrations
GB EORI number, Customs Declaration Service (CDS) access, Duty Deferment Account (if deferring import duties/VAT), and Alcoholic Products Producer Approval (APPA) or Excise Warehouse approval / Registered Consignee approval for duty-suspended movements via EMCS.
Authority
HM Revenue & Customs (HMRC)
Documents
Commercial invoice, packing list, bill of lading / airway bill, customs import declaration (CDS), VI-1 certificate (for wine; not required for spirits), certificate of origin, and electronic Administrative Document (e-AD / EMCS) if transported under duty suspension.
Fees
No fee to obtain an EORI number or HMRC APPA registration.
Time to obtain
EORI takes 1 to 5 working days; excise authorizations (APPA/registered consignee) require around 45 working days.

Product and label registration

Required: no Process: The UK does not operate a pre-market product registration or label approval system (unlike the US TTB COLA or Indian excise approvals). Importers and producers are self-compliant under post-market…

Import rules

Customs clearance via the Customs Declaration Service (CDS). Importer of record must have a valid UK EORI. Goods must be declared duty-paid at point of import unless directly transferred to an HMRC-approved excise warehouse or…

Import duty on spirits (HS 2208)

Under the UK Global Tariff (UKGT), most spirits under HS 2208 (whiskies 2208.30, rum 2208.40, gin 2208.50, vodka 2208.60, and liqueurs 2208.70) enter at 0% (duty-free). Undenatured ethyl alcohol <80% ABV (HS 2208.90.91/99) incurs £0.80 per % vol/hl plus £5.30/hl, or £0.80 per % vol/hl depending on pack size.

Excise and taxes

Alcohol Duty (effective 1 February 2026): spirits exceeding 22% ABV are taxed at £33.99 per litre of pure alcohol (LPA); alcoholic products between 8.5% and 22% ABV are taxed at £30.62 per LPA; alcoholic products between 3.5% and…

Retail and distribution

Regulated under the Licensing Act 2003 in England and Wales, the Licensing (Scotland) Act 2005 in Scotland, and the Licensing (Northern Ireland) Order 1996. No state retail monopoly exists; sales are conducted by private licensed…

Online sale and delivery

Allowed. Retailers dispatching alcohol must hold a premises licence and a personal licence covering the dispatch premises. Strict age verification systems are legally required at point of order and point of delivery to prevent…

Labelling

Mandatory particulars: Sales denomination / legal name of the spirit category; alcoholic strength by volume (ABV to one decimal place in format '% vol', 'alc % vol', or '% alc/vol'); net volume in metric units; name and UK…

Advertising

Advertising and marketing communications are governed by the Advertising Standards Authority (ASA) under the CAP and BCAP Codes, supported by the Portman Group's Code of Practice. Alcohol ads must be socially responsible, must…

Legal definitions of spirits

Regulated under retained EU Regulation 2019/787 and the Spirit Drinks Regulations 2008. Minimum ABV thresholds: Whisky/Whiskey (minimum 40% ABV, distilled from cereals and aged for at least 3 years in wooden casks ≤700L); Rum…

Dry or restricted areas

No entirely dry towns or administrative districts exist in the UK. However, local authorities implement Public Spaces Protection Orders (PSPOs) restricting alcohol consumption in designated public places, and consumption of open…

Recent changes

1 February 2025: Introduction of the Alcoholic Products Producer Approval (APPA) scheme by HMRC, which repealed the historic DLA1 distiller's, rectifier's, and compounder's licensing regimes and abolished statutory minimum still…

Opportunities for exporters

The UK is one of the world's most open and receptive markets for premium distilled spirits, benefitting from 0% baseline customs tariffs across key spirit categories and no pre-market label approval hurdles. Exporters focusing on…

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Sources

  1. GOV.UK - Changes to alcohol duty rates from 1 February 2026
  2. GOV.UK - Import alcoholic products into the UK
  3. GOV.UK - Labelling spirit drinks
  4. UK Integrated Online Tariff - Heading 2208
  5. Advertising Standards Authority - CAP Code Section 18: Alcohol