We export some UK produced vodka to Italy. What will happen to tariffs after No deal? We currently export under bond and Italy pays their own duty. Will this still be possible or will a tariff be applied and if so does our customer have to pay?
This can still happen but under no deal the UK would become a third country to the EU so additional duty may be applied under WTO terms. Your customer would have to pay the additional import duty when they pay the excise duty. Unfortunately none of this can be clarified until the UK leaves or they agree a deal.