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if you bring certain products into the UK you not only have to be authorized to do so but also pay hmrc tax called excise duty on them so if you bring goods into the UK youll need to know if excise duty applies if it does youll have to pay the duty to HMRC so what is excise duty well its attacked thats due on certain products these products are known as excise goods and include tobacco products and alcoholic drinks and theres excise duty on motor fuel and heating oil too so things like wines beers ciders spirits and cigarettes are all excise goods as our petrol diesel and other similar energy products youll normally have to pay excise duty if you bring products like these into the UK as part of your business this applies regardless of whether the goods come from within the EU or outside it okay so how is excise duty worked out it all depends on the type of product for alcohol products the duty rate depends on their type for example sparkling wine still cider or spirits and on th