Booze

[123everton]

What is the situation(tax etc) if someone sends you some alcohol from outside the E.U as a gift?

[dzug]

You are liable to pay duty and tax on it, plus a fee to the carrier for paying on your behalf.

[123everton]

How is the duty worked out?
Per bottle, per litre etc?

[Buenchico]

See here:
http://tinyurl.com/yj26e6w

Excise duty on spirits is charged at a rate of £22.64 per litre of pure alcohol. So a 0.7 litre bottle of 40% ABV booze will be charged 0.7 x 0.40 x £22.64 = £6.34

Other rates are here:
http://www.hmrc.gov.uk/budget2009/bn86.pdf

If the value of the gift exceeded £36 you'd also have to pay Import VAT at 17.5% (temporarily reduced to 15%).

Additional there's a customs examination fee to be paid. For postal imports the fee is £8 (unless certain express services are used, in which case the fee is £13.50).

Chris

[123everton]

Thanks Chris