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HMRC internal manual

Duty Free Spirits Guidance

DFS6000 - List of herbal and homeopathic remedies: contents

The below 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’.

For the categories of substances and plants, refer to the corresponding alphabetical list.