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HMRC internal manual

Duty Free Spirits Guidance

Introduction: Aims of this guidance

Responsibility and accountability for the control of Duty Free Spirits lies with Local Compliance managers. Therefore, control staff at all levels need to understand the scope, construction and operation of the system in order to carry out their tasks effectively and meet the system and control objectives.

The guidance highlights those areas where legal and policy requirements must be followed and offers assistance to officers in making their own decisions on a broad range of authorisation, administration and control matters.