Please note the below in reference to excise duties on imported wine/spirits.
More than 1.2%, up to 4%
More than 4%, up to 5.5%
More than 5.5%, up to 15%
More than 15%, up to 22%
More than 5.5% but less than 8.5%
More than 8.5%, up to 15%
You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.
You pay £28.74 of Spirit Duty per litre of pure alcohol.
If the wine/champagne is originating in the EU (i.e.: shipped from an EU country) then there will not be any customs duty.
At 20% on the value of the goods + excise duty + transport costs to port of export.