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HMRC internal manual

Duty Free Spirits Guidance

Background: System objectives

The objectives of the system are:

  • to approve all users of Duty Free Spirits and inform them of their obligations according to the law, regulations and Departmental requirements;
  • to safeguard the revenue and collect duty on chargeable deficiencies and/or unlawful diversion of the spirits; and
  • to identify the risks to the revenue and assign control resources to meet those risks effectively, efficiently and economically without unduly restricting trade.