UK DUTY ON ALCOHOLIC SPIRITS
Entrants are responsible for all charges relating to UK duties, taxes and customs clearance when sending bottles into the competition (this is not included in the entry fee). These are payable even though the samples are not for commercial use.
UK Excise Duty is payable on all alcoholic products, irrespective of strength, with the duty varying by product type. In addition, Customs Duty may be payable on goods from outside the EU, and the rate of duty varies by individual country or if there is a quota in place. This applies equally to bottles being used as tasting samples in the International Spirits Challenge (ISC) that meet the above criteria. It is an offence to avoid the payment of these taxes on samples. Further guidance may be obtained from the HMR&C National Advice Service – telephone +44(0) 8450 109000 and www.gov.uk
If you do not have UK Duty paid on your products, the ISC can help you with its “UK Duty Service” to make the process easier. When you enter the competition, simply opt to pay £30 extra per bottle and for UK Duty to be PAID and applied to your products at our bonded warehouse. This cost will include the UK Duty, taxes and administration fees. This does NOT include the shipping and customs clearance costs which you as the entrant are responsible for.
If you require the UK Duty Service, you can add this item in the checkout process or alternatively if you wish to speak to us further on this matter, please call Rick Beaumont, International Spirits Challenge on +44 (0) 1293 558 130.