Importing Alcohol from the UK to Poland 2026 – Excise Duty Guide

Importing alcohol from the UK – why this is not a standard clearance

Alcohol belongs in the EU to the category of harmonised excise goods – alongside tobacco products and fuels. This means that when moving between countries not only customs duty and VAT apply, but additionally excise duty – a national tax that often represents a larger portion of the final price than the goods themselves.

For a Polish importer of Scotch whisky, London gin, craft beer from English breweries or wine from Kent, this means five parallel obligations:

1. Registering with the Polish National Revenue Administration as a registered consignee or operating a bonded warehouse
2. Filing a movement notification in the EMCS (Excise Movement and Control System) with an ARC number
3. Paying Polish excise duty at the applicable rate for the type of alcohol
4. Import clearance with the Polish customs authority: customs declaration, HS code, duty rate, VAT
5. Affixing excise stamps to bottles (spirits and wine above 1.2% abv) before release for consumption

After Brexit the UK left the EU's EMCS as regards links with the EU, but it still has its own equivalent (EMCS UK) and the excise duty suspension procedure. In practice, a UK → Poland movement involves two procedures: exit from UK duty suspension + a new EMCS EU notification upon entry into EU territory.

Alcohol categories and HS codes

Beer – HS 2203

2203.00 covers beer made from malt (lager, ale, stout, IPA, porter, flavoured beers). Duty on imports from the UK: 0% for beers of British origin (most British craft beers meet the "wholly obtained" rule using local ingredients), otherwise 0% for beers up to 0.5% abv or up to EUR 12.8/hl above that strength.

Wine and wine-based beverages – HS 2204, 2205, 2206

• 2204 – wine from fresh grapes (including sparkling wines, English sparkling wines from Kent and Sussex). Non-preferential duty 0 to EUR 32/hl. With UK origin: 0%.
• 2205 – vermouth and other flavoured wines (in the UK, e.g. aperitifs made from bitter oranges). Duty 0–EUR 20.9/hl.
• 2206 – cider, perry, sake, mead. Duty 0–EUR 13.4/hl. The UK is the second-largest cider producer in Europe.

Spirits – HS 2207, 2208

• 2207 – undenatured ethyl alcohol (≥80% abv) and denatured ethyl alcohol. CET rate EUR 19.2/hl, with UK origin 0%.
• 2208.30 – whisky (Scotch, Irish, blended). CET rate 0%, from the UK 0%. The only "duty-free" category.
• 2208.50 – gin (incl. London Dry Gin). CET 0%, from the UK 0%.
• 2208.60 – vodka. CET 0%, from the UK 0%.
• 2208.70 – liqueurs and cordials. CET 0%, from the UK 0%.
• 2208.90 – other spirits (rums, brandies, bitters).

Good news for whisky, gin and vodka importers: customs duty under the TCA is 0% regardless of UK origin or non-UK origin – because the EU's WTO-bound CET for these categories is zero. The bad news: excise duty still applies, and it is what determines commercial viability.

Polish excise duty – how much per hectolitre

Polish excise duty rates (applicable from 1 March 2026, following the annual indexation):

• Ethyl alcohol (whisky, gin, vodka, liqueurs, pure spirit): PLN 7,248 per hl of pure alcohol. For a 0.7 l bottle of 40% whisky: 0.7 × 0.40 × 72.48 = PLN 20.29 excise duty.
• Beer: PLN 9.43 per hl per °Plato. For a 0.5 l bottle of 12°Plato beer: 0.5 × 12 × 0.0943 = PLN 0.57 excise duty.
• Still wine (up to 15% abv): PLN 201 per hl. For a 0.75 l bottle of wine: 0.75 × 2.01 = PLN 1.51.
• Sparkling wine: PLN 201 per hl. Same rate.
• Fermented beverages (cider, perry, mead) up to 5% abv: PLN 97 per hl.
• Intermediate products (vermouth, port, sherry): PLN 399 per hl.

Excise duty is paid in Poland when the goods leave the bonded warehouse for free circulation (release for consumption). For an importer without their own warehouse this means that on entry to Polish territory the duty must be paid immediately (or the goods must remain in the bonded warehouse of a registered consignee).

UK excise duty – what changed in 2023

On 1 August 2023 the UK introduced the "Alcohol Duty" reform based on the principle of "the stronger the drink, the higher the rate". New rates (£/litre of pure alcohol):

• Below 3.5% abv: £9.27/lpa (litre of pure alcohol)
• 3.5–8.4% abv (beer, sparkling wine): £21.01/lpa
• 8.5–22% abv (wine, fortified wines): £28.50/lpa
• Above 22% (whisky, gin, vodka): £31.64/lpa

When alcohol is moved under duty suspension, it leaves the UK without UK excise duty paid – the duty of the destination country applies. This procedure is managed by EMCS UK on the British side.

EMCS and the ARC number – how to move alcohol between the UK and Poland

EMCS (Excise Movement and Control System) is the EU's electronic system for supervising the movement of excise goods under duty suspension. After Brexit the EU maintains its own EMCS while the UK has its own equivalent. For a UK-to-Poland import the process works as follows:

1. The UK exporter (UK bonded warehouse) creates a movement notification in EMCS UK, specifying the Polish consignee, CN code (HS equivalent), quantity and alcohol strength.
2. The system generates an ARC (Administrative Reference Code) – a 21-character movement identifier.
3. The driver receives a printed e-AD (electronic Administrative Document) containing the ARC.
4. At the EU border (e.g. Rotterdam, Dover–Calais) the alcohol is notified to the EU EMCS using the same ARC.
5. Once received by the Polish consignee (bonded warehouse), a receipt report is filed in the EMCS, closing the duty suspension procedure.
6. When the goods leave the warehouse for sale, Polish excise duty is paid.

An alternative for importers without their own warehouse: the registered consignee procedure, where receipt takes place at a single-delivery location and excise duty is paid immediately upon receipt. EMCS filings are handled by the carrier or a customs broker – it is worth having a partner familiar with the procedure.

Alcohol import licence in Poland

An EORI number and registration as an excise taxpayer alone are not enough. To carry out alcohol import activities in Poland you need one of the following:

• Licence to operate a bonded warehouse (issued by the head of the relevant tax office; fee: PLN 0, but requires excise security, minimum 0.5% of annual turnover)
• Entry in the registered consignees register (a lighter form, no warehouse needed, but security is required for each delivery)
• Wholesale alcohol trading licence – for distribution in Poland (issued by the regional Marshal's Office or the Ministry of Agriculture; separate licences for beer, wine and spirits; annual fees from a few hundred to several thousand PLN)
• Retail sale licence – for end retail shops (issued by the municipality)

For an importer-wholesaler the typical package is: EORI + excise registration + wholesale trading licence + contract with a bonded warehouse (or own warehouse). Setting up takes 2 to 4 months, so starting well before the first delivery is strongly advisable.

Excise stamps – mandatory for spirits and wine

In Poland, bottles of ethyl alcohol (whisky, gin, vodka, liqueurs) and wine must bear Polish excise stamps before release for consumption. Beer is exempt from stamping.

Stamps are purchased from the Polish National Revenue Administration (manufactured by the Polish Security Printing Works – PWPW). Price: from a few grosz per piece. The importer orders stamps in advance and affixing takes place in the bonded warehouse or at the registered consignee's premises. Bottles without stamps may only be transported under duty suspension – in practice most importers stamp goods in their warehouse before distribution.

Case study: Warsaw Scotch whisky importer

"Marek" distributes Scotch whisky in Warsaw. Planned delivery: one pallet of 400 bottles of 0.7 l whisky, 40% abv (HS 2208.30), value £12,000, transport £700. Exporter: bonded warehouse in Glasgow.

Cost calculation on the Polish side:

• Customs duty: 0% (whisky – CET zero rate)
• Polish excise duty: 400 × 0.7 × 0.40 × 72.48 = PLN 8,117.76
• VAT base: goods value + duty + transport = (£12,000 + £700) × ~5.2 (GBP/PLN rate) + excise duty = PLN 66,040 + PLN 8,118 = PLN 74,158
• VAT 23%: PLN 17,056 (reclaimable for a registered VAT taxpayer)
• Import clearance + EMCS handling: from £45 to £150
• Excise stamps: 400 × PLN 0.15 = PLN 60
• ENS declaration: ~£15–30

Total cost of release for consumption (excluding VAT which is reclaimable): goods value £12,000 + transport £700 + excise duty PLN 8,118 + clearance ~£100 + stamps PLN 60. A key decision for Marek: whether to source whisky with confirmed UK origin (irrelevant here, as CET = 0%) and whether to arrange stamping in a UK warehouse (not permitted for PL) or in Poland (standard). Indicative ranges only – exact quote after documents are submitted. One point requires attention: the invoice in GBP must be converted at the customs exchange rate on the date of declaration, not the purchase date – this affects the VAT base when there are significant currency movements.

Most common mistakes by alcohol importers

• Importing without excise registration – goods arrive and are held at port until a licence is obtained. Cost of detention: hundreds of pounds per day.
• Wrong HS code – liqueur (2208.70) vs whisky (2208.30) is the same duty rate but different excise stamp categories.
• No ARC in EMCS – movement without an ARC means the goods exit UK duty suspension in the UK and are subject to double taxation (UK excise + Polish excise).
• Stamping outside a bonded warehouse – stamps affixed in the wrong location (e.g. a private warehouse) is a serious breach of excise regulations.
• No T1 transit for non-UK alcohol (e.g. Jamaican rum shipped via the UK) – requires T1 + EMCS simultaneously.

Cost of import clearance for alcohol from the UK – indicative ranges

The cost of a customs broker's service covers: customs declaration, EMCS handling, excise duty calculation, and communication with the excise authority:

• Simple shipment (1 alcohol category, 1 HS code, registered consignee): from £45 to £80
• Standard shipment (mixed pallet: whisky + gin + wine, EMCS, stamps): from £80 to £120
• Complex shipment (several HS codes, excise audit, origin authentication): from £120 to £150

Indicative ranges only – exact quote after documents are submitted. Additional charges: Polish excise duty (depending on type and quantity), VAT 23% (reclaimable), ENS declaration, any T1 transit, and excise stamps from PWPW.

Related topics

• T1 Transit UK – when required, what it costs – transit for non-UK alcohol
• Importing clothing from the UK to Poland – example of another import chain
• Import clearances PL – full scope of service
• ENS/SSD declarations – securing entry into the EU
• Easy Clearance price list – full range of services and prices

FAQ – frequently asked questions by alcohol importers from the UK

What the current official guidance means in practice

Excise duty rates, EMCS procedures and licence requirements for alcohol imports may change – particularly the annual Polish excise indexation and UK Alcohol Duty reforms. Always verify current guidance from HMRC and the Polish National Revenue Administration. The information in this article reflects the legal position as of April 2026.

Official sources

• Podatki.gov.pl: Excise duty (rates, EMCS) — Polish National Revenue Administration, 2026
• European Commission: Excise duties on alcohol — 2026
• GOV.UK: Alcohol Duty rates — HMRC, 2026
• GOV.UK: EMCS – register and use — HMRC, 2026