IMPORT AND LOGISTICS

IMPORTING
TEQUILA INTO
THE UK.

The practical route from an authorised producer in Mexico through customs, excise and delivery in Great Britain.

QUICK ANSWER
PLAN
THE ROUTE.

Importing tequila is manageable when the authorised Mexican producer, named approved UK destination, CRT export paperwork, customs and excise route are all fixed before shipment.

Alcohol becomes liable to UK Alcohol Duty when it arrives in the UK. Duty may be suspended through an approved arrangement, but the tequila-specific destination and no-transfer restrictions still apply.

Important tequila restriction

Duty suspension or excise warehousing does not turn bulk tequila into freely transferable UK stock. Any warehousing must sit within the approved project route, and the tequila must remain tied to the producer, named brand or product and named approved destination shown in the CRT and export documentation. It cannot be resold or transferred in bulk to another bottler.

FIRST DECISION

WHAT ARE
YOU IMPORTING?

Bulk liquid and finished bottles are both importable, but they create different production, compliance and cash-flow requirements.

BULK

Tequila for UK Production

Exportable mixto tequila is shipped from the authorised producer in Mexico for a specific brand or product to the named UK bottler or manufacturer approved for that CRT route.

Best forRTDs, tequila liqueurs and UK-bottled spirits.
Liquid route51% agave mixto or a higher agave mixto specification.
NeedsNamed approved bottler or manufacturer, project-specific CRT export route, customs and excise planning.
BOTTLED

Finished Tequila from Mexico

Completed bottles are imported as a finished product, including tequila labelled 100% agave that has been bottled at origin.

Best forFinished tequila brands and products where the 100% agave claim matters.
Liquid routeMixto or 100% agave, depending on the certified product.
NeedsFinal packaging, customs classification, excise and UK distribution planning.
FROM MEXICO TO DELIVERY

THE IMPORT
PROCESS.

The exact responsibilities depend on the agreed Incoterms and partners, but the commercial route normally follows this sequence.

01

Confirm the tequila

Lock the category, class, agave specification, ABV, volume and intended use.

02

Approve the project route

Confirm the authorised producer, brand, bottler or manufacturer and CRT requirements.

03

Prepare export documents

Complete the commercial, batch, origin, authenticity and transport documents required for shipment.

04

Make the customs entry

Use the correct importer details, commodity classification, valuation and customs procedure.

05

Choose the excise route

Pay Alcohol Duty at import or move the product into an approved duty-suspension arrangement.

06

Deliver for production

Deliver the tequila to the named UK bottler or manufacturer approved for that project, with full traceability. It must not be transferred onwards in bulk to another operator.

UK IMPORT BASICS

WHAT NEEDS
TO BE IN PLACE?

The importer does not always need to own every approval, but every part of the route must be covered by the right party.

01

A GB EORI number

A business importing goods into England, Scotland or Wales normally needs an EORI number beginning with GB for customs clearance. For bulk tequila, the named approved destination must also be fixed before export.

02

A customs representative or internal capability

The import declaration needs the correct commodity code, value, origin, procedure and importer information.

03

An excise plan

Decide whether Alcohol Duty will be paid at import or suspended within the approved project route at the named destination. Do not assume the tequila can be held as general UK stock.

04

A compliant tequila route

The liquid, producer, brand, export certificates and UK activity must match the route permitted under the tequila standard.

05

AWRS where applicable

A business selling alcohol wholesale at or after the duty point may need HMRC approval under the Alcohol Wholesaler Registration Scheme.

THE CASH-FLOW DECISION

ALCOHOL DUTY
AND SUSPENSION.

Imported tequila becomes liable to UK Alcohol Duty when it arrives. The rate is based on the volume of pure alcohol in the product and the current rate applying to its ABV band.

Duty paid at import
The duty is settled as part of the import route before the product is released for ordinary UK circulation.
Duty suspension
Payment is deferred while the tequila is held or moved within an approved excise arrangement.
Excise warehouse
An approved excise arrangement may defer Alcohol Duty, but only within the project-specific tequila route. Excise approval does not permit onward bulk resale or transfer to another bottler.
EMCS movement
Any permitted duty-suspended movement must be consistent with the named CRT-approved destination and recorded through the applicable HMRC system. It does not create a general right to transfer bulk tequila between bottlers.
Import VAT and customs
These are separate from Alcohol Duty and depend on the customs valuation, origin, classification and import arrangements.
DO NOT SHIP WITHOUT THEM

THE DOCUMENT
PACK.

The final pack varies by shipment and contract. These are the document groups that should be checked before dispatch.

01

Commercial Documents

Commercial invoice, packing list, agreed Incoterms, transport details and accurate values and quantities.

02

Tequila Documents

Producer details, batch traceability, CRT certification and the export authenticity documents required for the tequila shipment.

03

Customs Documents

EORI details, customs declaration data, classification, origin and the selected import procedure.

04

Excise Documents

Named destination, consignee, permitted movement and duty information needed for the chosen duty-paid or duty-suspended project route.

WHERE IMPORTS GO WRONG

COMMON
DELAYS.

The physical journey is rarely the hardest part. Problems normally begin with incomplete or mismatched information.

01

The wrong tequila route

Planning to import 100% agave tequila in bulk for UK bottling is not permitted. Choose an exportable mixto or bottle in Mexico.

02

Missing importer details

An incorrect EORI, consignee, named destination or customs instruction can stop clearance or place the shipment outside the approved route.

03

No duty plan

If duty suspension is needed, the named approved destination and permitted movement route should be agreed before the tequila leaves Mexico.

04

Documents that do not match

Product descriptions, quantities, ABV, batch references and consignee details must remain consistent across the full document pack.

OUR RECOMMENDATION

PLAN BACKWARDS
FROM DELIVERY.

Confirm the named approved bottler or manufacturer, what will happen to the tequila there and whether duty should be suspended. Then build the customs, CRT and logistics route around that fixed destination.

TALK TO US ABOUT YOUR IMPORT
Important: This page is a practical overview for imports into Great Britain and is not customs, tax or legal advice. Northern Ireland can follow different rules. Confirm the current position for each shipment with HMRC, your customs representative, excise warehouse and authorised tequila producer. Official references include Import alcoholic products into the UK, Paying VAT and duties on imports, Receiving, storing and moving excise goods, AWRS guidance and the CRT Certification Body.
Bulk transfer restriction: CRT model co-responsibility agreements require the approved bottler or manufacturer to use the tequila supplied for its named brand or product route and prohibit onward transfer or commercialisation to third parties in bulk. Confirm the exact agreement and approvals for every project with the authorised producer and CRT.

NEED TEQUILA
DELIVERED IN THE UK?

Tell us what you are importing, the expected volume and where it needs to arrive.

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