Notice

Spirits in imported goods — remission of excise duty (Notice 64)

Find out about the procedures and conditions for remission of excise duty.

• From: HM Revenue & Customs
• Published: 1 January 2012
• Last updated: 18 November 2025
  Show all updates

  1. 18 November 2025

     The links to use to contact HMRC have been updated.

  2. 1 August 2023

     Section 1.2 has been updated as the legal basis for remission of duty has changed as part of the wholesale Alcohol Duty changes from 1 August 2023.

  3. 26 January 2021

     This guidance has been updated as the Brexit transition period is over.

  4. 1 January 2012

     First published.

Documents

Notice 64: Spirits in imported goods — remission of excise duty

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Details

This notice gives the eligibility and conditions for remission of excise duty on imported spirits, such as:

• perfumed spirits, toilet and cosmetic preparations and raw materials containing ethanol used to produce any of these goods
• paints
• lacquers
• dyestuffs
• printing inks
• all other composite goods which contain spirits and are not for human consumption