Kanns Logistics stores and moves excise goods, specialising in vapes and alcohol, with duty suspended, so you don’t pay excise duty and VAT until goods are released for consumption in the UK, or at all if they are exported.
Excise goods we handle
Vapes
Vaping liquids, pods, pre-filled devices and refills under Vaping Products Duty, charged at £2.20 per 10ml from 1 October 2026. Imports can enter duty suspension at the border. See VPD compliance.
- Duty-suspended storage
- Duty stamps and batch releases
- Disposable, pod and refill products
Alcohol
Wine, beer, cider and spirits, including high-value and limited-release stock.
- Wine and sparkling wine
- Beer and cider
- Spirits and spirit-based drinks
Excise duty suspended
- Full excise duty suspension during storage and movement.
- Registered Consignor movements from the port or airport to a tax warehouse.
- Movement guarantee available for collection and delivery.
- NCTS T1/T2 and TIR for domestic and international transit.
- EMCS movements raised, tracked and closed for you.
Hassle-free forwarding
Secure storage and transport
- 24/7 CCTV coverage.
- Controlled access and secure handling.
- Experienced hauliers for high-value excise loads.
Want to know what duty will be due? Use our Vaping Products Duty calculator or our Alcohol Duty & VAT calculator.
Excise questions
Excise goods held in an approved warehouse or moving under the right controls have their duty suspended. Duty only becomes payable when the goods are released for consumption in the UK.
Yes. Vaping Products Duty must be accounted for at import unless the goods immediately enter duty suspension, for example by moving to approved premises. Movement and warehouse records must then be kept, and duty is due when the goods are released.
The Excise Movement and Control System records duty-suspended movements of excise goods such as alcohol. Each movement needs an electronic administrative document (e-AD), submitted before dispatch, and the consignee closes the movement with a report of receipt on arrival.
Duty-suspended movements of alcohol need a movement guarantee to cover the duty at risk. You can use your own, the warehouse’s, or move goods under ours. Read our guide.
Yes. We calculate the duty and VAT due, arrange payment and release the goods for delivery to your customers.
Source: HMRC, Importing and exporting vaping products.