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HMRC internal manual

Spirits Production Manual

General principles - System Objectives


The objectives of the system are:

  • to license and approve all spirit producers and inform them of their obligations according to the law, regulations and Departmental requirements;
  • to safeguard the revenue and collect duty on unaccountable losses; and
  • to identify the risks to the revenue and assign control resources to meet those risks effectively, efficiently and economically without unduly restricting trade.