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Export basics: duty, labels and who pays for what

Updated 23 October 2026

Exporting drinks comes with its own words and paperwork. Here are the basics in plain English, so the first conversation with a buyer doesn't stall on them.

Who pays for what: delivery terms

Your price only makes sense with its delivery terms (Incoterms). The three you'll hear most:

  • Ex works (EXW): the buyer collects from your door and pays for everything after that.
  • Free on board (FOB, for sea freight): you pay to get it onto the ship; the buyer pays from there.
  • Delivered (DAP or DDP): you pay to get it to the buyer; with DAP the buyer pays the import duty, with DDP you pay it too.

Duty and bonded warehouses

Alcohol duty is paid in the country where the drink is sold, usually by the importer (the rules vary by country). Stock can wait in a bonded warehouse with the duty not yet paid, and duty is due when it leaves the bond for sale. If you hold your own stock in a market, you'll need to fund that duty yourself.

Labels

Every market has its own label rules. Check before you print:

  • Language, strength and size in the format the market expects.
  • Allergens, and health warnings where they're required.
  • The name and address of the importer or local business.
  • Recycling or deposit marks where a market has a deposit scheme.

Paperwork

Expect a commercial invoice, a packing list and, where a trade deal applies, proof of origin. Moving drinks with duty unpaid needs excise documents too. A good freight forwarder handles most of it; LlamaPort Trade Services lists some. This guide is a plain-English start, not legal or tax advice.