technically, and to the letter of the law - if you are shipping goods they are liable for any of the duties and taxes you list - even if nothing to pay, paperwork must be done. But in most cases you are not shipping - you are asking a merchant to deliver them to your property…by Incoterms this could mean either DDP (delivered Duty Paid) and it is for the merchant to make any payments or DAP (delivered at place) where it is for you to make any payments - what do any terms & conditions of sale say; who do they place the liability upon?
The only reasons you wouldn’t pay is if, as an individual, you personally transport (in a vehicle in which you are present) less than 90 litres of wine that is for use by yourself and have paid local taxes… ie the goods are in duty paid free circulation in the EU. This is MO for warehouses near calais - they grouped all your wines in an accessible place and put the onus on you to get it back into the UK.
Otherwise…the goods need to be customs cleared - EU law
Import duty depends upon any trade agreements - like you say, nothing to pay if it is an intra-EU shipment (util 31st October!) if I remember its about 7ppl from Oz but its different (cheaper) if shipped in bulk! It’s zero from RSA. The official WTO tariff rate is 32% of value.
if you aren’t VAT registered (and most individuals aren’t!) then VAT is paid by the merchant. Its not a choice for large companies…anyone Vat registered must pay
Duty - most individuals (via the merchant) use a courier to bring the goods to the UK. Technically this is an importation and the goods should be declared by either the merchant or the courier (on behalf of the merchant (who probably won’t have an HMRC account)) to HMRC for the payment of alcohol duty (£2.16 + VAT per bottle still wine) the merchant in some circumstances can then use this proof of payment to reclaim the duty in their own country (my previous company actually took the Zollamt (German customs) to court for breaking EU law and not allowing a reclaim when we moved duty paid product from Germany to France - we had accounts with both customs authorities)
On any shipping (e-)documents a commodity code and product description should be used - this is how customs authorities know what has been imported / exported (its how trade figures are determined)
Merchants can transfer from one bonded warehouse to another over country borders - classed as moved under duty suspension and needs a SAD "accompanying’ the shipment. Can either be to a private or public warehouse. Its how we get “in-bond” offers in the UK - the wine is shipped from the producer (without having been “localised”)
Did you know - you don’t pay alcohol duty on wine you make yourself for domestic consumption…and that includes wines made from leased wines under contract ie - rent 1ha from 3 choirs and contract them to cultivate and vinify and you pay no duty ! It’s very similar to the position that you can make an amount of biodiesel for personal consumption without paying hydrocarbon duty.