Importing wine

You do not need to provide a VI-1 certificate if you are importing wine:

• into Great Britain
• from the EU to Northern Ireland

You will need to provide an EU VI-1 pro-forma if you’re importing wine from outside the EU directly into Northern Ireland.

Paying tax on imported wine

Find out what tax and VAT you need to pay for wine imported into Great Britain.

Labelling wine imported into England from 1 January 2024 

From 1 January 2024, new labelling rules come into effect for all wine imported into England. Wine imports will have to show the name and address of a business that: 

• is based in the UK, Channel Islands or Isle of Man 

• markets the wine under its own name 

The name and address will be that of the Food Business Operator (FBO), or the importer, if the FBO is not based in the UK, Channel Islands or Isle of Man.   

Wine that’s labelled with the name and address of an importer does not need to use the words ‘importer’ or ‘imported by’. 

Wine labelled before 1 January 2024 

Wine will not need to be re-labelled to comply with the rules if any of the following apply: 

• it’s already been labelled and is being aged 
• it’s already in the supply chain 
• it was placed on the market before 1 January 2024  

Wine moving to England from other parts of the UK, Channel Islands and Isle of Man 

Wine moving to England from other parts of the UK, Channel Islands and Isle of Man must follow the same rules as wine that’s imported to England from any EU or non-EU country.  

Registering as an FBO 

Any business selling food and drink must register as an FBO. This includes businesses trading: 

• from home 
• from a mobile unit such as a van 
• in temporary premises such as a stall or pop-up shop 
• online  

Companies involved with food distribution or supply that operate from an office should also register as an FBO, even if no food is kept at the premises. 

If your food business operates in more than one location, you need to register each site with the local authority where they are based. If you are not sure whether you need to register or if you would like more advice, you can contact your local authority in England, Wales or Northern Ireland. 

Labelling wine moving from England to Northern Ireland 

Wine moving from England to Northern Ireland to be marketed in Northern Ireland, and that’s labelled with the name and address of the FBO must comply with the Northern Ireland retail movement scheme. 

Wine that’s not labelled with the name and address of the FBO must show the name and address of the importer, to comply with EU law.  

Labelling wine imported directly into Scotland and Wales 

There are no changes to the regulations for wine imported directly into Scotland and Wales. Direct imports to Scotland and Wales by businesses based in either Scotland or Wales will need to labelshow with the addresswine ofimporter’s address, and prefix it with the importer,term bottler‘importer’ or both. ‘imported by’.

Under the terms of the UK Internal Market Act 2020, products showing an FBO address can be marketed in Scotland and Wales where they were first imported into England. Similarly, products showing an importer can be marketed in England if they were first imported into Scotland or Wales.