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In the UK, if you bring certain products, such as tobacco, alcohol, motor fuel, or heating oil, you must be authorized to do so and pay excise duty to HMRC. Excise duty is a tax on specific goods like alcoholic drinks and tobacco products. It also applies to motor fuel and heating oil. Excise duty rates vary based on the type of product, such as wine, beer, spirits, or petrol. If you bring these items into the UK for business purposes, you are required to pay excise duty, regardless of their origin within or outside the EU.
