HMRC: Clarify Duty-Free Spirits Use, Registration Rules

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. This notice is about duty free spirits for use in manufacture or for medical or scientific purposes. Information about having to be approved as a 'registered owner' under the 'Warehouse keepers and Owners of Warehoused Goods Regulations 1999' when arranging for a third party excise warehouse keeper to receive the duty-free spirits on your behalf has been removed, as it's no longer required. The links to use to contact HMRC have been updated. References to excise duty have been changed to Alcohol Duty. We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023. Due to the changes in Alcohol Duty which came into effect on 1 August 2023, the relevant legislation has been updated to the Finance (No. 2) Act 2023. The contact address has also been updated. The link to guidance about temporary changes to the use and supply of denatured alcohol and duty-free spirits has been removed as this guidance is no longer in use. Information on what qualifies as medical use for duty-free spirits has been updated to include the production of hand sanitiser for use in hospitals or care homes. This page has been updated because the Brexit transition period has ended. Information added about temporary changes to the use and supply of denatured alcohol and duty-free spirits, to stop the spread of coronavirus (COVID-19). Paragraphs 1.2, 1.3,1.4,1.5,1.6, 4.1 and 5.1 have been updated to reflect changes effective from December 2016. Duty free spirits — use in manufacture or for medical or scientific purposes HTML This notice tells you how to: Do not include personal or financial information like your National Insurance number or credit card details. To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript ) .