The UK’s excise duty regime is evolving — and importers of alcohol, tobacco, and other excise goods must adapt to stay compliant and competitive. With HMRC’s recent announcement that the Alcohol Duty Stamp Scheme will end on 1 January 2026, this marks a key moment to review your warehousing and duty management strategy.
For businesses importing excise goods into the UK, understanding how excise duty suspension works — and how to benefit from it — can bring significant operational and financial advantages.
What Is Excise Duty Suspension?
Excise duty suspension is a system that allows authorised traders to store and move excise goods (such as alcohol and tobacco products) without immediately paying duty. Duty is only payable when the goods are released for consumption in the UK — for example, when they are sold to retailers or end consumers.
Goods held under suspension must be stored in excise-approved premises, often referred to as excise bonded warehouses, and movements must be tracked using the Excise Movement and Control System (EMCS).
This suspension applies during:
- Importation and storage in a bonded facility
- Intra-UK movement between bonded sites
- Exportation to countries outside the UK
By delaying the duty payment until the point of consumption or export, businesses can improve cash flow and avoid tying up capital unnecessarily.
The End of the Alcohol Duty Stamp Scheme: What It Means
In Revenue & Customs Brief 1 (2025), HMRC confirmed that the Alcohol Duty Stamp Scheme (ADSS) will be discontinued from 1 January 2026. This scheme, which required specific labels on certain alcoholic drinks to verify duty had been paid, will be phased out due to limited evidence of its continued effectiveness.
“Removing the requirement to use duty stamps will eliminate administrative tasks and costs for businesses, particularly within the spirits industry.”
— HMRC, Revenue & Customs Brief 1 (2025)
View official HMRC source
This regulatory change simplifies the compliance burden on importers, particularly those handling products like spirits and fortified wines. However, the removal of the duty stamps places greater importance on robust excise control systems, such as accurate EMCS records, approved warehousing, and due diligence in movement and storage.
For importers, it’s a clear signal to shift focus to bonded warehousing and traceability — ensuring goods are properly accounted for from port to shelf.
How NG Terminal Supports Duty Suspension for Alcohol and Tobacco Imports
At NG Terminal, we offer excise bonded warehousing near Heathrow Airport — a prime logistics location for importers handling B2B and B2C movements into the UK.
Our excise-approved facility supports:
- Storage of alcohol, tobacco, and other excise goods under duty suspension
- Customs clearance upon arrival, with seamless transition into bonded storage
- Accurate EMCS processing for movements under suspension
- Deferred duty payment, helping clients optimise working capital
- Support for export and re-export, minimising unnecessary duty where goods leave the UK market
Whether you are an overseas brand expanding into the UK or a freight forwarder managing excise goods on behalf of clients, our bonded warehouse solution provides both compliance assurance and commercial advantage.
We work closely with importers of:
- Spirits, wine, beer, and fortified alcohol
- Tobacco and alternative smoking products
- Other excise-liable goods such as fuel and oils (on a case-by-case basis)
Our experienced customs and warehouse teams ensure full alignment with HMRC’s excise regulations, including the upcoming ADSS withdrawal and related controls.
Why Act Now?
As the UK simplifies some parts of its alcohol duty compliance framework, such as removing the ADSS, businesses should not delay in strengthening other areas — especially warehouse control and documentation.
Key reasons to act now:
- Prepare ahead of January 2026 by aligning your supply chain with approved bonded facilities
- Improve your margins by delaying excise duty payments until needed
- Ensure traceability and compliance as UK excise regulations continue to evolve
- Avoid mismanagement or penalties during goods movement or storage
The earlier you integrate bonded warehousing into your import strategy, the more flexibility and resilience your supply chain will gain.
Contact NG Terminal
NG Terminal is ready to support your business as you navigate the changing excise landscape. From customs brokerage to bonded warehousing and EMCS management, we deliver end-to-end excise solutions tailored to your cargo flow.
📩 Contact us at ngtbd@ng-terminal.com to explore how excise duty suspension warehousing can support your business growth.
🔗 HMRC Reference: Ending the Alcohol Duty Stamp Scheme – GOV.UK
