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: Can Duty Free Spirits be sold from one authorised person to another?

DFS may only be used for the purpose authorised and must not be removed from the place authorised to receive them. They may only be delivered from a warehouse to a person authorised to receive them. There is the possibility that a delivery may need to be returned to the warehouse for some reason, eg wrong product, double delivery, etc. This is permissible as long as the trader can provide the appropriate documentation as proof of the delivery and a proper audit trail exists.