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HMRC internal manual

Duty Free Spirits Guidance

Technical Guidance: What are Duty Free Spirits (DFS)?

Duty Free Spirits are normally, plain British or unsweetened imported, spirits (ethanol) of not less than 85.5 % alcohol by volume. Any other spirits can be received as duty free providing the trader can make a satisfactory case, eg vinegar makers may receive low strength feints or low strength spirits extracted from beer.