Excise duty is charged on the quantity of goods imported as per the table below.
GST will be charged on top of these amounts.
Goods
|
Quantity |
Excise duty 2023
| Excise duty 2024
|
|---|
Cigarettes
|
200 |
£83.58
| £96.87
|
Hand rolling tobacco
|
250 grams
|
£174.14
| £201.82
|
| Spirits 40% abv |
1 litre
|
£17.40
| £18.18
|
70cl
|
£12.18
| £12.73
|
Wine
|
1 litre
|
£2.25
| £2.35
|
75 cl
|
£1.69
| £1.76
|
Beer (1.2% to 2.8% abv)
| 1 litre
| 35p
| 37p
|
Beer (2.8% to 4.9% abv)
| 1 litre
| 71p
| 74p
|
Exceeding (4.9% abv)
| 1 litre
| £1.31
| £1.37
|
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