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Contents

Official guidance
Duty Free Spirits Guidance

DFS2000 · Background

  • DFS2010 · System objectives
  • DFS2020 · Law
  • DFS2030 · Purpose and application of the law
  • DFS2040 · Role of the Alcohol Team
  • DFS2050 · Scope of delegation
  1. Background: Contents
  2. Background: Role of the Alcohol Team

DFS2040 | Background: Role of the Alcohol Team

From HM Revenue & Customs · Duty Free Spirits Guidance

The Alcohol Team has ultimate responsibility for the administration of the system. The Alcohol Team is required to:

  • ensure that duties are protected and, where necessary, collected efficiently, effectively and economically, with the minimum burden on legitimate trade;

  • set out the framework of the system and provide guidance within which Local Compliance can exercise control in accordance with their knowledge of local circumstances;

  • maintain within the Department a high level of technical expertise and a good understanding of the business of excise traders; and

  • assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.

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