Duty & VAT
Duty & VAT is payable on all wines unless purchased under bond for storage in Uncorked
customer reserves, transfer to another UK bonded warehouse account, or export.
Duty
Duty rates effective midnight Sunday 28 March 2010 per standard 9 litre case: table wine
£20.25, sparkling wine £25.94, fortified wine £27.00, plus VAT.
VAT
VAT at 17.5% is charged on duty-paid goods sold in the UK and on duty-paid goods sold
to EU customers who are not VAT-registered. Goods bought in bond or for export to
non-EU countries or bought by and for export to VAT-registered EU customers are
not subject to VAT. VAT refund forms are available to non-EU residents who wish
to personally export their purchases, subject to duty & VAT being invoiced and paid
in advance, and an administration charge of £10 plus VAT.