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HMRC internal manual

Duty Free Spirits Guidance

HM Revenue & Customs
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List of Herbal and Homeopathic Remedies

The attached list splits up into categories those remedies which the Commissioners have either:

  • Recognised as a medicinal product, Category ‘A’;
  • Recognised as a medicinal product, but only when it is ‘presented’ as a medicinal product (see DFS3030, DFS4040 and DFS4050), Category ‘E’; and
  • Not recognised as a medicinal product unless it is manufactured and administered in a hospital under strict medical conditions. Category ‘F’.

List of approved herbal and homeopathic remedies (Word 230 KB)