A Great Britain business importing Italian wine in 2026 normally needs a GB EORI number, a customs declaration, a correct commodity classification, Alcohol Duty based on litres of pure alcohol, import VAT treatment, and a compliant label. A VI-1 is not required for wine imported into England, Scotland or Wales. Northern Ireland follows a different route, so define the destination before building the file.[1]

This is an operational guide for a UK trade buyer, not legal or tax advice. Confirm the exact product, UK nation, licence position and entry procedure with HMRC, Defra and qualified advisers.

Define the importer and destination

Start by naming the legal importer, declarant, consignee and duty-accounting party. These roles may sit with one company or several providers.

A business generally needs a GB EORI number to move goods between Great Britain and another country, including the EU.[2] The number identifies the operator for customs activity. It does not replace alcohol licences, warehouse approvals or an agent's authority.

Record the destination as:

  • England;
  • Scotland;
  • Wales; or
  • Northern Ireland.

Do not use “UK” as a substitute for this decision. Defra's current guidance distinguishes Great Britain from Northern Ireland for certification and labels. Wine imported directly into Northern Ireland from outside the EU can require an EU VI-1 pro-forma, while wine entering Northern Ireland from the EU does not.[1]

Build the customs file

Italy-to-GB wine movements are imports. The importer or customs agent files a declaration using the applicable commodity code, origin, value, quantities and procedure.

The working file should contain:

  • commercial invoice;
  • packing list;
  • transport document;
  • Incoterm and named place;
  • exact product descriptions;
  • bottle and case quantities;
  • alcohol by volume;
  • origin;
  • commodity code;
  • EORI details;
  • duty and VAT instructions; and
  • licences, warehouse references or authorisations where applicable.

Use the UK Trade Tariff to identify the commodity code and check Customs Duty and VAT treatment for the precise wine.[3] A still 75cl wine and a sparkling product should not be merged under one vague description.

Origin and customs preference are separate from Alcohol Duty. Even if preferential Customs Duty applies under the UK-EU trading relationship, the wine remains subject to the UK Alcohol Duty rules when released for consumption.

Calculate Alcohol Duty by pure alcohol

From 1 February 2026, HMRC lists a rate of £30.62 per litre of pure alcohol for wine between 8.5% and 22% ABV. Duty is calculated by multiplying finished litres by ABV and then by the applicable pure-alcohol rate.[4]

For an indicative 75cl bottle:

Labelled ABV: 11.0%
Pure alcohol: 0.0825 litres
Indicative duty before VAT: £2.52

Labelled ABV: 12.0%
Pure alcohol: 0.0900 litres
Indicative duty before VAT: £2.76

Labelled ABV: 12.5%
Pure alcohol: 0.09375 litres
Indicative duty before VAT: £2.87

Labelled ABV: 13.5%
Pure alcohol: 0.10125 litres
Indicative duty before VAT: £3.10

Labelled ABV: 14.5%
Pure alcohol: 0.10875 litres
Indicative duty before VAT: £3.33

Each number is an illustration using £30.62. The declaration must use the rules, rounding and product data applicable to the actual movement. HMRC states that the duty becomes due when the alcohol is released for consumption in the UK.[4]

This correction matters. The brief's original £3.31 estimate for a 12% bottle was too high because it blended concepts. At the current rate, £30.62 × 0.75 × 12% is approximately £2.76 before VAT.

Decide when duty becomes payable

A buyer can receive goods through different customs and excise arrangements. Wine may be released for consumption on import, or moved under an approved duty-suspension structure to an authorised destination. The right route depends on permissions, warehouse setup, cash flow and volume.

Ask the agent:

  • Will Customs Duty, Alcohol Duty and import VAT be paid at entry?
  • Is the wine moving to an excise warehouse?
  • Which guarantee or approval supports any suspended movement?
  • Who creates and closes the movement records?
  • When does title transfer under the commercial contract?
  • Which party carries a shortage or discrepancy?

Do not select a bonded route simply because it sounds more professional. For a small trial order, additional handling and administration may outweigh the cash-flow benefit. Compare both routes using actual provider quotations.

Handle import VAT separately

Alcohol Duty enters the value chain, but it is not VAT. The importer should establish whether import VAT is paid at the border, accounted for through postponed VAT accounting, or handled through another valid procedure.

The landed-cost sheet should show:

  • customs value;
  • Customs Duty;
  • Alcohol Duty;
  • import VAT basis and accounting method;
  • broker and port charges;
  • delivery and warehouse charges.

This separation lets the finance team identify recoverable tax, irrecoverable cost and timing. Ask the accountant or customs agent to validate the treatment for the importing entity.

VI-1: what is no longer required in Great Britain

Defra states that a VI-1 pro-forma is not required to import wine into England, Scotland or Wales from anywhere. It is also not required for wine entering Northern Ireland from the EU.[1] That removes one historic certificate from the GB import checklist.

It does not remove:

  • customs declarations;
  • product and traceability records;
  • evidence supporting origin and classification;
  • alcohol-duty accounting;
  • label compliance; or
  • the importer's due diligence.

If wine has a more complex route, including re-export or entry through Northern Ireland from outside the EU, check the specific Defra guidance rather than extending the GB simplification.

Check labels by UK nation

Defra's September 2025 guidance distinguishes label treatment among England, Scotland, Wales and Northern Ireland.[1] That means an “imported by” statement taken from an old template may be wrong for the current destination.

Before ordering labels, confirm:

  • wine category and protected name;
  • origin;
  • nominal volume;
  • alcohol statement;
  • lot identification;
  • allergen wording;
  • business or importer details required for the destination;
  • ingredient and nutrition treatment;
  • language and legibility;
  • recycling and packaging marks where applicable.

Keep a destination-specific artwork record. If the same vintage will enter more than one UK nation, have the label reviewed for each route. A general EU back label may contain useful information, but its presence does not prove UK compliance.

Model the first shipment

The best first order proves the lane without tying up excessive cash. Start with account demand and allocate a realistic quantity to each SKU.

For each wine, collect:

  • current technical sheet;
  • front and back label;
  • exact ABV;
  • case and pallet details;
  • available lot and vintage;
  • sample identity;
  • target account;
  • duty per bottle;
  • full landed cost;
  • reorder threshold.

The ABV field has unusual commercial importance in Britain because it directly affects Alcohol Duty. A 14.5% bottle carries about £0.81 more duty than an 11% bottle under the current rate, before considering VAT effects. That does not make the stronger wine a bad listing. It means the buyer should give it a job that supports its higher fixed tax.

Small parcel or pallet

There is no universal break-even. Compare:

  • freight minimum;
  • broker fee per entry;
  • case-pick or consolidation cost;
  • duty-accounting fee;
  • destination delivery;
  • damage allowance;
  • cash tied up by SKU;
  • expected sell-through.

A small parcel can be rational for samples or a controlled test, even if freight per bottle is higher. A pallet can reduce logistics cost per bottle but increase inventory risk. Use both cost and learning value.

Do not assume that a multi-producer selection automatically travels under one seller, invoice or customs line. Confirm the exporter, consolidation point and document structure before issuing the purchase order.

The pre-dispatch review

Hold a short release meeting with the seller, agent and receiver.

Identity

  • The shipped vintage and lot match the order.
  • ABV matches label, invoice and duty model.
  • Bottle and case quantities reconcile.

Customs and excise

  • EORI is valid.
  • Commodity codes have been reviewed.
  • Declaration responsibility is assigned.
  • Duty and VAT instructions are written.
  • Any warehouse or guarantee references are confirmed.

Label

  • Destination nation is known.
  • Artwork has been reviewed for that route.
  • Allergen and business details are correct.
  • Claims have supporting evidence.

Delivery

  • Receiving window and contact are confirmed.
  • Temperature plan suits the season.
  • Exception, shortage and damage procedures are recorded.

Turn compliance into a buying advantage

The duty calculation can improve range design. A buyer can compare wines by account role, ABV and contribution rather than treating “Italian wine” as one tax block. Moderate-ABV whites and rosés may support by-the-glass use, while a higher-ABV red can remain as a bottle-list anchor.

Browse the /catalog to build the sample set, then request current technical sheets. Do not use stored catalogue descriptions as a substitute for the exact label and ABV of the proposed lot.

Request the current catalogue and book a call to prepare a Great Britain sample plan, destination-specific label checklist and indicative 2026 duty worksheet.

Sources

  1. UK Department for Environment, Food & Rural Affairs, “Importing Wine,” https://www.gov.uk/guidance/importing-selling-and-labelling-wine. Checked 2026-07-27.
  2. UK Government, “Get an EORI Number,” https://www.gov.uk/eori. Checked 2026-07-27.
  3. UK Government, “Trade Tariff: Look Up Commodity Codes, Duty and VAT Rates,” https://www.gov.uk/trade-tariff. Checked 2026-07-27.
  4. HM Revenue & Customs, “Work Out How Much Alcohol Duty You Need to Pay,” https://www.gov.uk/guidance/work-out-how-much-alcohol-duty-you-need-to-pay. Checked 2026-07-27.