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HMRC internal manual

Duty Free Spirits Guidance

HM Revenue & Customs
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Technical Guidance: What about herbal remedies?

Herbal remedies fall into two categories:

  • products with recognised medicinal properties; and
  • products presented as a dietary supplement without recognised medicinal properties.

Products which have a therapeutic indicator should be treated as a homeopathic remedy (see DFS4040). DFS can be authorised for these products but the trader must provide evidence of the end product’s medicinal properties. The label on the packaging must state clearly its medicinal properties.

If the remedy does not have any recognised medicinal properties (ie it is a dietary supplement) any request for DFS should be refused. However, as a food product, the trader may be eligible for Alcoholic Ingredients Relief (see Alcohol Ingredients Relief guidance)