Exporting Alcohol and Spirits to the UK — Excise Duty, EMCS and Formalities

Polish Side — EMCS and e-AD for Alcohol Exports

Before alcohol leaves a Polish excise warehouse, an electronic Administrative Document (e-AD) must be created in the EMCS (Excise Movement and Control System).

What is EMCS and why is it mandatory

EMCS (Excise Movement and Control System) is the EU-wide electronic system for controlling the movement of excisable goods (alcohol, tobacco, energy products) under duty suspension between Member States or for export to third countries. When alcohol moves from a Polish registered excise warehouse (Skład Podatkowy) to the UK, it moves under duty suspension — meaning Polish excise duty is not paid until the goods reach the UK importer (or are released to consumption). The e-AD (electronic Administrative Document) is generated in the PUESC system (Platforma Usług Elektronicznych Skarbowo-Celnych) by the consignor (Polish warehouse owner). The e-AD contains: details of the consignor and consignee, product description and quantity (in litres of pure alcohol, LPA), destination, and expected arrival date. The movement is tracked electronically until the e-AD is confirmed as received by the UK importer.

Export declaration (EX-A) and IE599 for excise exports

In addition to the e-AD, an export customs declaration (EX-A) must be submitted in the Polish AES/PUESC system. The export declaration confirms that the goods have left EU customs territory. On exit from the EU, the export control system generates an IE599 confirmation message — this is also the document required to prove that Polish excise duty suspension was correctly discharged (the goods left the EU). Easy Clearance submits export declarations for alcohol shipments and monitors IE599 generation. Export customs service: from £45 to £120. Prices quoted are indicative ranges — exact quote after document review.

Proof of origin for TCA 0% duty in the UK

Under the UK-EU Trade and Cooperation Agreement (TCA), spirits, wine, beer and other alcoholic beverages that originate in Poland (EU) are eligible for 0% import duty in the UK. To claim this preference, the Polish exporter must provide a statement of origin on the commercial invoice — a specific text confirming that the goods originate in the EU/Poland. The statement must reference the HS heading of the goods and the applicable TCA rule of origin. For spirits (e.g. Polish vodka — HS 2208), the rule of origin typically requires that the product was wholly manufactured from EU-origin agricultural raw materials. If the raw materials (e.g. grain for vodka) are imported from outside the EU, the origin claim must be verified carefully. Without a valid origin statement, the UK importer will pay the standard MFN duty rate on alcohol, which may be significant for spirits.

UK Side — HMRC Excise Duty and Importer Authorisations

When alcohol arrives in the UK, it enters the UK excise regime. The UK importer must be properly authorised and the UK excise duty must be accounted for correctly.

UK excise duty on alcohol — LPA basis

UK excise duty on alcohol is calculated on a per-litre-of-pure-alcohol (LPA) basis. Current HMRC duty rates (check gov.uk for the latest — rates are updated in each Autumn Budget):

• Spirits (>22% ABV): £31.64 per litre of pure alcohol (LPA)
• Still wine (5.5–15% ABV): duty based on ABV band (approximately £2.67–£3.21 per 75cl bottle depending on ABV)
• Beer (<3.4% ABV): £9.27 per LPA; beer (3.4–7.5% ABV): £21.01 per LPA

Example: 100 cases of Polish vodka 40% ABV, each case 12 × 70cl bottles. LPA = 100 × 12 × 0.7L × 40% = 336 LPA. UK excise duty = 336 × £31.64 = approximately £10,631. This is in addition to any import duty (0% with TCA origin) and UK import VAT (20%).

Check current rates: gov.uk/guidance/rates-and-allowances-excise-duty-alcohol-duty. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking any action.

AWRS — Alcohol Wholesaler Registration Scheme

Any business in the UK that buys or sells alcohol wholesale (i.e. not directly to a consumer) must be registered under the AWRS (Alcohol Wholesaler Registration Scheme). This includes UK importers of Polish spirits who then sell to bars, restaurants or retailers. The UK importer must hold a valid AWRS registration number. As the Polish exporter, you should verify your UK buyer's AWRS registration before shipping — HMRC's AWRS online checker is available at gov.uk. Selling to an unregistered wholesaler puts your UK buyer at legal risk and may complicate customs clearance. AWRS registration is managed by HMRC. This does not affect the Polish exporter directly, but it is a compliance requirement you should communicate to your UK partners.

WOWGR — Warehouse Owner Warehousekeeper General Register

If alcohol is imported into the UK under duty suspension (i.e. entering a UK excise warehouse before being released to the UK market), the UK excise warehouse must be registered in WOWGR (Warehouse Owner Warehousekeeper General Register) with HMRC. This registration authorises the UK warehouse to hold goods under duty suspension. Easy Clearance can coordinate with the UK importer to confirm WOWGR status and manage the UK customs import clearance. UK import clearance for alcohol: from £45 to £150 per consignment. Prices quoted are indicative ranges — exact quote after document review.

What the current rules say

Exporting alcohol from Poland to the UK requires: (1) EMCS e-AD under duty suspension from the Polish excise warehouse; (2) export customs declaration (EX-A) and IE599 proof of export from PUESC; (3) statement of origin on the invoice for TCA 0% duty in the UK. On the UK side: HMRC excise duty applies on an LPA basis (spirits: £31.64/LPA); the UK importer must hold AWRS registration; if using a UK excise warehouse, WOWGR registration is required. Easy Clearance manages both sides of the export chain. This article reflects the legal position as of 2026-04-18. Contact a customs broker before taking any action.

FAQ — frequently asked questions

Do I pay import duty on alcohol exported from Poland to the UK?

Under the TCA, Polish-origin alcohol exported to the UK qualifies for 0% import duty, provided you include a valid statement of origin on the commercial invoice. UK excise duty still applies on top, calculated on a per-litre-of-pure-alcohol (LPA) basis.

What is EMCS and why does my alcohol shipment need an e-AD?

EMCS is the EU electronic system for tracking excisable goods (alcohol, tobacco) under duty suspension. An e-AD (electronic Administrative Document) must be created before alcohol leaves a Polish excise warehouse for the UK. It tracks the shipment electronically and is closed when the UK importer confirms receipt.

How is UK excise duty on spirits calculated?

UK excise duty on spirits is £31.64 per litre of pure alcohol (LPA). To calculate: multiply the volume in litres by the ABV percentage to get LPA, then multiply by the duty rate. Example: 100 × 70cl bottles at 40% ABV = 28 LPA. Duty = 28 × £31.64 = £885.92. Check current rates at gov.uk as they are updated in each Autumn Budget.

Does my UK alcohol buyer need to be registered?

Yes. Any UK business that buys alcohol wholesale must be registered under the AWRS (Alcohol Wholesaler Registration Scheme) with HMRC. Verify your UK buyer's AWRS registration at the HMRC online checker before shipping. If using a UK excise warehouse, the warehouse must also be WOWGR-registered.

Official sources

• HMRC — Alcohol Duty rates — GOV.UK
• AWRS — Alcohol Wholesaler Registration Scheme — GOV.UK
• EMCS — Excise Movement and Control System — EC TAXUD