Law, Policy and Application: Duty Free Spirits for medical or scientific purposes
Exemption from duty of spirits in articles used for medical purposes
Duty shall not be payable on any spirits contained in an article imported or delivered from warehouse which is recognised by the Commissioners as being used for medical purposes - ALDA s7.
Remission of duty in respect of spirits used for medical or scientific purposes
(1) Where a person proposes to use spirits -
(a) in the manufacture or preparation of any article recognised by the Commissioners as being an article used for medical purposes; or
(b) for scientific purposes,
the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for that use without payment of the duty chargeable thereon - ALDA s8.
Policy and Application
Where an article is recognised by the Commissioners as being for medical purposes, duty may be relieved on clearance from import or warehouse whether the product is in bulk or final packaging.
Herbal and homeopathic remedies which have been recognised by the Commissioners as having medicinal properties (see DFS6000 for the list of approved remedies) can also be exempted from duty.
Medical purposes can include articles which contain no spirits when they come into contact with the patient.