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HMRC internal manual

Duty Free Spirits Guidance

Background: Law

The legislation for control of Duty Free Spirits is contained in:

  • The Alcoholic Liquor Duties Act 1979; and
  • The Revenue Traders (Accounts and Records) Regulations 1992.

The definitions required for exemption applying to medicinal preparations can be foundin the following EC Directives:

  • EC Directive 92/83; and
  • EC Directive 65/65.