DFS2020 - Background: Law

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

• Finanace (No. 2) Act 2023
• The Alcoholic Liquor Duties Act 1979 (pre 1 August 2023)
• The Revenue Traders (Accounts and Records) Regulations 1992.

Northern Ireland maintains alignment with certain EU excise processes and rules as a result of the Northern Ireland Protocol to the Withdrawal Agreement, so the following EC Directive apply in Northern Ireland.

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

• EC Directive 92/83; and
• EC Directive 2001/83.