The receiver will need to pay excise duty.
4.5 Can I receive alcohol and tobacco from
the EU?
If you receive alcohol and tobacco by post on a commercial basis this is known as 'distance selling', and there is a liability to both excise duty and import VAT. The sender should have made prior arrangements to account for these taxes no later than the date of despatch from the exporting Member State. It is in your own interests to ensure these arrangements have been completed otherwise the goods may be liable to forfeiture. You can find more information about this in Notice 203 Registered Excise Dealers and Shippers, and on our website.
If you receive goods that are for your own personal use, for example, a gift from another person, or you have posted them to yourself from another EU Member State, there will be a liability to excise duty but not import VAT. The UK excise duty must again be secured before the goods are sent, using the ‘distance selling’ procedure. If you are in doubt about the duty liability of goods you have received you should contact the Excise Helpline on 0845 010 9000.