About En Primeur
Over the last thirty years, we have developed strong bonds with the negociants, growers and châteaux in Bordeaux and Burgundy. Every year we travel to these regions to taste the new wines and secure good allocations of the very best wines for our customers. As soon as prices are released, the wines are available for purchase "En Primeur" - the process of buying wine before it's bottled and released onto the market. Wines can only be purchased by the straight case as supplied by the winery (case sizes may vary from 3, 6, 12 and 24 half bottles) and are usually delivered 2-3 years after the vintage. The wines generally offered En Primeur by JN Wine are from Bordeaux, Burgundy, the Rhône Valley and Ridge Vineyards (California).
En Primeur prices exclude VAT & duty but do include shipping from the winery to our bonded warehouse in Belfast and then onwards to your door within NI or ROI. Onward delivery of duty paid wines to addresses in GB mainland is £10.95 for 1 case and £7.95 per case thereafter. Onward delivery to other bonded warehouses in GB mainland is charged at the pallet rate. Please contact us for a quote. Vat & duty become payable once the wine is withdrawn from a bonded warehouse.
Once the wines have arrived in Belfast, you will be notified of their arrival and asked for storage instructions or onward delivery instructions. You can choose to store them in our Customers’ Reserves area of our bonded warehouse in Belfast or have them delivered. If/when you choose to have the wines released from a bonded warehouse, the duty and VAT become payable at the prevailing rates in the jurisdiction of delivery.
Duty
Duty in ROI is currently €38.24 per case (12 x 75cl bottles) and VAT (applied to the combined purchase price of the wine and duty) is 23%
UK duty is calculated according to ABV, meaning wines of different ABV attract different amounts of duty.
For example:
The duty owed on the 11% abv bottle of wine is calculated by multiplying the litres of pure alcohol in the bottle by the amount of duty per litre of pure alcohol:
0.11 (litres of pure alcohol) x £29.54 (duty per litre of pure alcohol) = £3.24
From 1 February 2025 wine the duty rates per litre of pure alcohol are:
Between 5.6% - 8.4% £25.67
Between 8.5% - 22% £29.54
Over 22% £32.79
