How landed cost is built
Duty-paid delivered cost = supplier price ÷ FX + production + freight + bond + handling + delivery + duty
Example: a $16.50 bottle at $1.30 to the pound is £12.69 ex-cellar. Add £1.13 of costs and £9.52 of duty on a 70cl 40% spirit, and the duty-paid delivered cost is £23.34. At an 18% distributor margin the selling price to wholesalers and retailers is £28.47, or £18.95 under bond.
What isn't included
Import tariffs, customs clearance fees and insurance aren't separate lines. Some drinks imported from outside the UK pay a customs tariff on top of alcohol duty, depending on the product and where it's from. Check the UK Trade Tariff and add it to freight if it applies.
Duty paid vs under bond
Stock held in a bonded warehouse hasn't paid duty yet. An under-bond price is the duty-paid price minus the duty, for customers who pay the duty themselves when they take the stock out of bond.