En Primeur describes unfinished wines offered prior to bottling for later delivery. Bordeaux wines are offered in May and June of the year following the harvest, and these are then made available to ship from the Spring two years later. Burgundy is generally offered in early January about sixteen months after the harvest. At this point many of the whites and some of the reds will be finished and in bottle, while others will be bottled between then and the end of the year.
Wines lying in bond are held in duty suspended warehouse, so that they are not subject to Excise Duty and VAT until moved into free circulation. If such wines are exported, there is nothing more to pay in the UK. If they are required Duty Paid in the UK, Excise Duty and VAT on the purchase price at the current prevailing rates will apply. Lea & Sandeman offers En Primeur wines 'In Bond' meaning that the cost of shipping the wines to the UK is included in the price.
Once Duty and VAT have been paid, wines are said to be in free circulation, and can be moved freely around the country.