If your excise goods are dispatched from an EU member state from 1 January 2021, you must complete a customs declaration and use the relevant customs procedures when they arrive at the place they enter into Great Britain.
The Excise Movement and Control System (EMCS) is no longer available on imports into Great Britain.
You can use Customs Freight Simplified Procedures (CFSP) to import some excise goods such as alcohol and tobacco. All other excise goods are excluded from using CFSP.
This means you’ll be able to transport your goods into Great Britain without having to make a full customs declaration in advance.
Specific requirements for importing alcohol products into Great Britain can be found here.
Specific requirements for importing and exporting wine into and out of the UK can be found here.
