The basic route
The tequila is produced and certified in Mexico, prepared for export, shipped to the UK, cleared through customs and then delivered either duty paid or under duty suspension to an approved location.
The exact route depends on whether the product is bulk or bottled, its alcohol strength, the destination and what will happen to it after arrival.
Documents matter
Commercial paperwork, transport documents, origin and tequila certification all need to line up. Small inconsistencies can create delays at the point where delays are most expensive.
Agree responsibilities with the supplier, freight partner, customs agent and receiving warehouse before collection.
Excise Duty
Alcohol becomes liable for UK Excise Duty when it arrives, although payment may be suspended when the goods move into an authorised excise arrangement.
For many B2B projects, duty suspension protects cash flow until the product is released for consumption. It must be handled through the correct approved businesses and movement procedures.
The practical advice
Do not treat freight as the final admin task. It is part of the supply specification.
Confirm vessel or road timings, free time, unloading capability, IBC or drum handling, warehouse acceptance and what happens if the delivery date moves.