What are Excise Duties?

‘Import Tax’ refers to the various taxes payable when bringing goods or assets into the UK, and includes Customs Duty, Excise Duty and Import VAT.

Excise Duty is payable on certain products, including alcohol and tobacco. It is also payable on hydrocarbon oils, including motor oil. In most cases, you do not need to pay Excise Duty on goods bought from within the EU, if they are for personal use.

If you own or operate a business that imports goods liable for Excise Duty, you need to pay Duty according to the current rates. These rates vary according to the type of goods, and a full list is available from HMRC.