DFS3060 - Law, Policy and Application: Assessments and penalties (continued)

Relief from duty on imported goods not for human consumption containingspirits

Law

(2) If it turns out that the goods containing spirits are for human consumption, the Commissioners—

(a) may assess as being alcohol duty due from the relevant person an amount equal to the alcohol duty that would (apart from subsection (1)) have been charged on the goods, and

(b) must notify the relevant person or that person’s representative of the assessment.

(3) For the purposes of subsection (2), references to “the relevant person” are references to the importer s79 Finance (No. 2) Act.

Policy and Application

In cases where there is no satisfactory audit trail and the trader cannot prove to your satisfaction that the goods containing spirits are not for human consumption, the duty on the spirits becomes due. You can raise an assessment for the amount of duty due on the spirits. 

The assessment should be directed to the importer.