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HMRC internal manual

Duty Free Spirits Guidance

From
HM Revenue & Customs
Updated
, see all updates

Technical Guidance: Contents

  1. DFS4010
    Technical Guidance: Why do we need a Duty Free Spirits regime?
  2. DFS4020
    Technical Guidance: What are Duty Free Spirits (DFS)?
  3. DFS4030
    Technical Guidance: What are medicinal products?
  4. DFS4040
    Technical Guidance: What are homeopathic products?
  5. DFS4050
    Technical Guidance: What about herbal remedies?
  6. DFS4060
    Technical Guidance: Are oral hygiene products and mouthwashes eligible for DFS?
  7. DFS4070
    Technical Guidance: How are Duty Free Spirits obtained?
  8. DFS4080
    Technical Guidance: Is there a limit to how much Duty Free Spirits can be ordered?
  9. DFS4090
    Technical Guidance: Does an authorised user need to be a tax warehouse?
  10. DFS4100
    Technical Guidance: Can Duty Free Spirits be sold from one authorised person to another?
  11. DFS4110
    Technical Guidance: Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?
  12. DFS4120
    Technical Guidance: Can used Duty Free Spirits be purified and re-used?
  13. DFS4130
    Technical Guidance: How can a trader dispose of waste Duty Free Spirits?
  14. DFS4140
    Technical Guidance: Can an authorised user export Duty Free Spirits?
  15. DFS4150
    Technical Guidance: Can Duty Free Spirits be used for cleaning?
  16. DFS4160
    Technical Guidance: Can an approved trader import Duty Free Spirits direct from a country outside the EU?
  17. DFS4170
    Technical Guidance: Can approved traders import DFS direct from another Member State?
  18. DFS4180
    Technical Guidance: Can Duty Free Spirits be used for damping nitrocellulose?
  19. DFS4190
    Technical Guidance: How are losses treated?
  20. DFS4200
    Technical Guidance: If a trader wants to use DFS to manufacture a motor fuel, can he do so?