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HMRC internal manual

Duty Free Spirits Guidance

Background: Role of the Alcohol Team, Excise Stamps and Money Businesses

The Alcohol Team has ultimate responsibility for the administration of the system. The Alcohol Team is required to:

  • ensure that duties are protected and, where necessary, collected efficiently, effectively and economically, with the minimum burden on legitimate trade;
  • set out the framework of the system and provide guidance within which Local Compliance can exercise control in accordance with their knowledge of local circumstances;
  • maintain within the Department a high level of technical expertise and a good understanding of the business of excise traders; and
  • assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.