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HMRC internal manual

Duty Free Spirits Guidance

Technical Guidance: Can an authorised user export Duty Free Spirits?

DFS can only be exported from an authorised excise warehouse. Even if the trader is an authorised user of DFS, then they will need a separate excise warehouse authorisation to export the product. A user of DFS must not, under any circumstances, remove Duty Free Spirits from their authorised premises. This is because the authorisation will only allow them to receive and use Duty Free Spirits at those authorised premises.