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In the UK, bringing certain products requires authorization and payment of HMRC excise duty. Excise duty is a tax on specific products like tobacco, alcohol, motor fuel, and heating oil. Products such as wines, beers, spirits, and cigarettes are considered excise goods. The duty rate varies based on the product type, like sparkling wine or spirits. It applies to products brought into the UK for business, regardless of their origin within or outside the EU.