Notice
Spirits in imported goods — remission of excise duty (Notice 64)
Find out about the procedures and conditions for 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
Updates to this page
Published 1 January 2012
Last updated 1 August 2023
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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.
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This guidance has been updated as the Brexit transition period is over.
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First published.