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

HMRC internal manual

Duty Free Spirits Guidance

HM Revenue & Customs
, see all updates

Technical Guidance: Is there a limit to how much Duty Free Spirits can be ordered?

No. But, you should be satisfied that the amount of DFS ordered is going to be used for eligible uses and it does not exceed the trader’s annual allowance. If it does, then the trader needs to explain the reasons why he wants to increase his limit.