Calculating Duty/Excise/VAT on Alcohol

[marshall-stephens]

Hi to everyone at theDibb!

My partner and I have travelled to Florida several times and have seen great offers on 1.75l bottles of spirits, however, we've always chickened out on bringing them back to the UK as they would exceed our 1l allowance.

Neither of us can fathom out how to calculate how much duty, excise or VAT would be due, so if one of you lovely people can help us out it would be greatly appreciated.

Example... Smirnoff 1.75l @ $17.99 + 6.5% Tax

Thanks in advance!

[rutter]

Not sure on the tax allowance, probably something on the HMRC website but bare in mind that will be nearly 2 kilos of fragile luggage to pack per bottle.

[Guest]

Right... here goes nothing You are liable for:
Customs duty - 2.5% of the value, but anything under £9 is waived, so you will be ok there
Excise duty - £23.80 per litre of pure alcohol. So... 1.75 litres = 41.65. If smirnoff is 40% proof, then £16.66
Import VAT - 20% of total value, plus duties above... so $19.16 original purchase price = £13, plus Excise Duty of £16.66 = £29.66, VAT = £5.93.

Grand total - £35.59

Its almost as if HMRC don't want us bringing in cheap booze

Three options:
1. Take a chance. Pay up if caught
2. Take a chance, surrender it if caught
3. Buy in Morrisons when they do their £15 a litre promotion

[marshall-stephens]

Thanks, that's made the calculations much simpler!

Normally we would wait for the supermarket promotions, but we've had our eye on a couple of different flavours that aren't available in the UK. I think we'll take a chance and just play the "oh, we didn't notice the size, we just were intrigued by the flavour" card and the ask them to calculate any duty.

Just to clarify, the duty is calculated on the total amount and not the amount over the allowance?

[Guest]

Oh, oops. I have brought the 1.75litres of gin back and forgotten all about the allowance. Now I know, I shall look guilty! The gin from ABC wine stores is in plastic bottles. They survived both the journeys packed In between pillows the first time and the 2nd time taped between DH large trainers and wrapped in many layers of clothing.

[marshall-stephens]

You're not the only one - we've just realised that on numerous occasions we've well and truly exceeded the allowance of '2l of alcohol <22%' by bringing back those Daily's cocktail pouches! Thankfully they've started selling the Parrot Bay ones in the supermarkets but the variety is dyer and more expensive.

[Guest]

Defo on the whole amount.

And remember, drinking rum before 10am doesn't make you an alcoholic, it makes you a pirate.



Have a great holiday and fingers crossed on the smuggling

[marshall-stephens]

Thanks, I actually laughed out loud and got a disapproving look from the dog. Oh, speaking of rum, one of those Dole Whips with a shot of rum from EPCOT is definitely on my to-do list this visit

[Guest]

Typically customs aren't too bothered with alcohol/cigarettes.

I got stopped in December with 12 litres and 2400 cigarettes and they weren't even remotely bothered, they're more interested in people that are obviously bringing stuff in to sell.

[Guest]

Originally Posted by original poster

Typically customs aren't too bothered with alcohol/cigarettes.

I got stopped in December with 12 litres and 2400 cigarettes and they weren't even remotely bothered, they're more interested in people that are obviously bringing stuff in to sell.

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Were those purchased in the USA or the EU?