The Real Cost of Buying En Primeur: VAT, Duty and Storage
The release price is not the final price, but the process itself does not need to be complicated.
At Fine Wine Library, we handle the full process for you, including VAT, excise duty and delivery, so there are no surprises once your wines are ready to be shipped. We also communicate the final amounts, including VAT, before you make your purchase.
When a Bordeaux chateau releases a wine at €60 per bottle en primeur, that figure reflects the starting point, not what the wine will ultimately cost once it reaches your cellar. Taxes, delivery and, in some cases, storage all need to be factored in.
Understanding the full cost before committing is still essential. It allows you to assess whether a wine represents value, not just at release, but once it is physically in your hands.
The release price: what it includes
En primeur prices are quoted ex-chateau. This reflects the level at which the wine enters the Bordeaux market through the negociant system.
They do not include:
- local VAT or sales tax
- excise duty on wine
- delivery to your address
- optional storage
At Fine Wine Library, the price shown reflects the negociant release level, quoted clearly in euros and exclusive of tax. The additional costs below are external and depend on where the wine is ultimately delivered.
For a broader overview of how the system works, see:
En Primeur for beginners
Complete en primeur guide
Our pricing approach: no surprises
We take a straightforward approach to pricing.
Where possible, we display wines inclusive of VAT on the website, so you can see the true cost upfront rather than working from an ex-tax headline figure. This avoids the common situation where the final invoice feels materially higher than expected.
Any additional costs, such as delivery or optional storage, are clearly outlined before you confirm an order. If you are buying across different countries, we will always clarify how local taxes apply before completion.
The aim is simple. You should know exactly what you are paying before you commit.
VAT or sales tax
Most countries apply VAT or an equivalent sales tax on wine at the point it enters the domestic market.
This is not charged at the moment of purchase if the wine remains in bonded storage. Instead, it becomes payable when the wine is delivered to your address.
In practical terms:
- If you take delivery, local VAT or sales tax is applied
- If the wine remains in bond, the tax is deferred
The exact rate depends on your country, but the principle is consistent. The headline en primeur price does not include this layer of cost.
Excise duty
In many countries, wine is also subject to excise duty.
This is typically charged per litre and, like VAT, is applied when the wine enters the domestic market. It is also deferred while the wine remains in bonded storage.
For a standard case:
- 12 bottles of 75cl equals 9 litres
- excise duty is applied across that volume
Rates vary by country and are updated periodically, so it is worth checking the current level where you are based.
Delivery costs
Transport from Bordeaux to your address is a separate cost.
For smaller orders, delivery typically falls within a modest range per case, depending on destination and volume. Larger orders benefit from lower per-case transport costs.
Temperature-controlled shipping is used when required, ensuring the wine arrives in optimal condition.
Storage: when it matters
Once bottled, wines can either be delivered or remain in bonded storage.
Bonded storage offers three advantages:
- tax deferral, as VAT and excise are only paid when the wine leaves bond
- stable conditions for long-term ageing
- flexibility, as bonded wines are easier to resell with full provenance
Storage costs vary by provider and location, but are generally charged per case, per year.
For wines intended for near-term drinking, storage may not be necessary. For longer-term holdings or higher-value wines, it is often the preferred option.
A worked example
To make the structure clearer, consider a case from Saint-Julien wines released at €800 per case.
- Release price: €800
- VAT or sales tax: applied at the local rate on delivery
- Excise duty: applied per litre depending on location
- Delivery: varies by destination
The final cost is typically meaningfully higher than the release price, often by around 20 to 30 percent depending on tax levels.
This is the number that should be used when assessing value.
En primeur versus buying later
The key comparison is not the release price alone, but the full delivered cost versus the market price of the wine once it is bottled.
In strong vintages, wines often trade above their release level once they become physically available. In cases such as 2016, 2019 or 2022, buyers who secured wines early were still ahead after accounting for taxes and delivery.
In weaker vintages, or where release prices are ambitious, the opposite can happen. The fully loaded en primeur cost may exceed the later market price.
This is why vintage selection matters as much as producer selection.
For more on how pricing works:
How Bordeaux En Primeur pricing is determined
Bordeaux 2025 en primeur campaign
Summary: how to calculate the real cost
When assessing any en primeur purchase, use a simple framework:
- start with the release price per case
- add local VAT or sales tax
- add excise duty based on volume
- add delivery costs
- add storage if applicable
Then compare the total against the likely market value once the wine is released.
Looking at the full picture, rather than the headline price, is what determines whether a purchase represents value.
Final thought
There are no hidden costs in en primeur, but there are costs that are easy to overlook.
Understanding them upfront allows you to make better decisions and avoid surprises later.
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