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HMRC internal manual

Duty Free Spirits Guidance

Technical Guidance: Does an authorised user need to be a tax warehouse?

No. DFS is exempted from duty under European Council Directive 92/83/EEC, Article 27, sections 1 and 2 when used for the specific purposes outlined above. This means that when it is removed from the supplier warehouse on an “authority to receive” it has been removed from the duty regime and thus may be delivered to a place that is not a tax warehouse. If it is subsequently used for an unauthorised process it becomes liable to duty again.