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HMRC internal manual

Duty Free Spirits Guidance

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HM Revenue & Customs
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Law, Policy and Application: Interpretation

Throughout section DFS3000 the following meanings apply -

“the Commissioners” means the Commissioners of Customs andExcise - CEMA s1(1);

“duty free spirits” spirits which the Commissioners haveallowed to be removed duty free, under strict conditions, from a tax warehouse withoutbeing transferred to another tax warehouse;

“excise warehouse” means a place of security approved by theCommissioners under subsection (1) (whether or not it is also approved under subsection(2)) of section 92 of this Act, and, except in that section, also includes adistiller’s warehouse - CEMA s1(1);

“medicinal product” Any substance or combination ofsubstances presented for treating or preventing disease in human beings or animals; and

Any substance or combination of substances which may be administered to human beings oranimals with a view to making a medical diagnosis or to restoring, correcting or modifyingphysiological functions in human beings or animals is likewise considered a medicinalproduct. - EC Dir. 65/65;

“methylated spirits” means -

(a) spirits mixed in the United Kingdom with some other substance in accordance withregulations made under ALDA section 77, or

(b) spirits mixed outside the United Kingdom with some other substance if the spiritsand other substance, and the proportions in which they are mixed, are such as areprescribed by those regulations for the production of methylated spirits in the UnitedKingdom - ALDA s4(1);

“process” includes an operation carried on in order tomanufacture spirits, and an operation on spirits after their manufacture - TSR,Regulation 3;

“records” include documents, copies of documents andinformation stored in a computer or produced from a computer - TSR, Regulation 3;

“revenue trader” means -

(a) any person carrying on a trade or business subject to any of the revenue tradeprovisions of the customs and excise Acts, or which consists of or includes -

(i) the buying, selling, importation, exportation, dealing in or handling of any goodsof a class or description which is subject to a duty of excise (whether or not chargeableon the goods); or

(ii) the financing or facilitation of any such transactions or activities whether ornot that trade or business is an excise licensed trade; and

(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as notincluded in paragraph (a) above), and includes a registered club - CEMA s1(1);

“spirits” means, subject to subsections (7) to (9) of ALDA1979 -

(a) spirits of any description which are of a strength exceeding 1.2 per cent;

(b) any such mixture, compound or preparation made with spirits as is of a strengthexceeding 1.2 per cent; or

(c) liquors contained, with any spirits, in any mixture which is of a strengthexceeding 1.2 per cent, but does not include methylated spirits - ALDA s1(2);

“warehouse”, except in expressions “Queen’swarehouse” and “distiller’s warehouse”, means a place of securityapproved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) ofsection 92 (of CEMA 1979)and, except in that section, also includes a distiller’swarehouse; and “warehoused” and cognate (related) expressions shall, subject tosubsection (4) of that section, be construed accordingly - CEMA s1(1).