This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Duty Free Spirits Guidance

Technical Guidance: How are Duty Free Spirits obtained?

Firstly, a trader must be authorised as a DFS user. An authorised user may order DFS from an excise warehouse but they must supply the warehouse with an “authority to receive DFS” in the format of paragraph 6.5 in Notice 47.