VAT Duty on alcohol for EU transfers

[ns2019]

<t>I have a friend who lives in the EU. He wants to ship some of his wine collection to the UK for sale here. The wine is kept at his house and is tax paid in the country where he lives.<br/>
As I understand it - he can bring his wine to the UK as part of his own belongings but he would need to declare it and pay VAT and duty in the UK because he intends to sell it. Obviously, if he just shipped it he would need to pay the duty VAT too.<br/> So, effectively he is paying sales tax twice.

I wondered what other option might exist for him?

Is a Temporary storage/admission option available if the wine is sold to a 3rd party who reside outside the EU? This doesn't seem to cover this kind of good.</t>