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Customs or Import duty for Malt whiskey and Whisky – scotch of 2 to 4 litres to United Kingdom

The Customs or Import duty for Malt whiskey and Whisky – scotch of 2 to 4 litres to United Kingdom is classified under Food & Beverage(cdf categories).

The HSCODE applied for Malt whiskey and Whisky – scotch of 2 to 4 litres is 22-8-30-49-0

The tax is applied on the total sum of item cost, insurance cost and shipment cost.

The custom/import taxes are:

General duty is 0%

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The average VAT rate applicable in United Kingdom is 0.2

Note: If the special tariff rate is NULL then general duty is applicable.

The other taxes applicable are:

Excise duty

To know more information on which tariff rate is applicable from the country you are importing to, look here

To get the accurate amount, calculate here

Calculation method:

Customs Duties or Import duty and taxes will be pending and need to be cleared while importing goods into United-Kingdom whether by a private individual or a commercial entity.

The valuation method is CIF.

Below table provide the Duty and Sales tax for United-Kingdom :

Duty Rates Average Duty Rate Sales Tax(GST) Threshold on goods
0% to 17%(Some electronic goods like phones and laptops are duty free) NA ST=20%
VAT = ST * (CIF + Duty+ other taxes)
  • Duty free if FOB is not exceeding £135
  • VAT free if FOB is not exceeding £15

VAT Rates

For Children products VAT rate would be 5%, and some goods are VAT free, for example books, children clothes and children shoes.

VAT=value of the goods + Shipping costs + insurance + import duty due(if applicable)

if goods have been sent from non-European Union (EU) countries and EU special territories, then VAT needs to be paid if goods worth:

  • Gifts worth more than £34
  • Other goods worth more than £15
  • Alcohol, tobacco products and fragrances of any value
  • goods sent by mail order from the Channel Islands no matter what their value.

You will be charged at the VAT rate that applies to your goods. VAT is charged on the total value, including:

  • The price paid for the goods
  • postage, packaging and insurance
  • Any duty you owe


Other taxes and customs fees

  • Excise duty is payable on for example tobacco and alcohol.
  • More information on tobacco and alcohol duties can find at the website of Alcohol and tobacco duties .

    More information on Fuel Duties Fuel duties .

  • Additional customs fees can be charged to cover the expense of performing any required examinations, verification and or testing of the imported goods.
Prohibited Items:

  • Air guns, imitation or replica firearms, firearm parts and replica ammunition (includes rifle butts, trigger mechanisms, screws / bolts etc which are manufactured for the sole purpose of creating a functional firearm)
  • Antiques and works of art with a shipment value in excess of EUR 500,000
  • Banderols / Tax stickers with a shipment value in excess of EUR 500,000
  • Cigarettes and electronic cigarettes with a shipment value in excess of EUR 500,000.
  • Dangerous / hazardous goods including but not limited to perfumes, aftershaves, aerosols, flammable substances, dry ice, biological substances, UN classified dangerous goods and any goods specified as such under International Air Transport Association regulations (“IATA”), the Agreement on Dangerous Goods by Road (“ADR”) or International Maritime Dangerous Goods (“IMDG”) regulations. Applicable to all shipments valued in excess of EUR 500,000
  • Financial and monetary commodities – examples include but are not limited to activated SIM cards for mobile phones, blank or activated credit or cash dispenser cards, blank cheques, event tickets, lottery tickets, money or postal orders, pre-paid phone cards, tickets (blank stock), traveller’s cheques, vouchers/tokens, unused stamps etc. Applicable to all shipments valued in excess of EUR 500,000
  • Furs
  • Jewellery and watches and with individual values in excess of EUR 5,000. The shipment must not exceed EUR 100,000
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