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Official guidance
Duty Free Spirits Guidance

DFS4000 · Technical Guidance

  • DFS4010 · Why do we need a Duty Free Spirits regime?
  • DFS4020 · What are Duty Free Spirits (DFS)?
  • DFS4030 · What are medicinal products?
  • DFS4040 · What are homeopathic products?
  • DFS4050 · What about herbal remedies?
  • DFS4060 · Are oral hygiene products and mouthwashes eligible for DFS?
  • DFS4070 · How are Duty Free Spirits obtained?
  • DFS4080 · Is there a limit to how much Duty Free Spirits can be ordered?
  • DFS4090 · Does an authorised user need to be a tax warehouse?
  • DFS4100 · Can Duty Free Spirits be sold from one authorised person to another?
  • DFS4110 · Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?
  • DFS4120 · Can used Duty Free Spirits be purified and re-used?
  • DFS4130 · How can a trader dispose of waste Duty Free Spirits?
  • DFS4140 · Can an authorised user export Duty Free Spirits?
  • DFS4150 · Can Duty Free Spirits be used for cleaning?
  • DFS4160 · Can an approved trader import Duty Free Spirits direct from a country outside the UK?
  • DFS4170 · Can approved traders import DFS direct from another Member State?
  • DFS4180 · Can Duty Free Spirits be used for damping nitrocellulose?
  • DFS4190 · How are losses treated?
  • DFS4200 · If a trader wants to use DFS to manufacture a motor fuel, can they do so?
  1. Duty Free Spirits Guidance
  2. Technical Guidance: Contents

DFS4000 | Technical Guidance: Contents

From HM Revenue & Customs · Duty Free Spirits Guidance

Contents20 entries

  1. DFS4010Technical Guidance: Why do we need a Duty Free Spirits regime?
  2. DFS4020Technical Guidance: What are Duty Free Spirits (DFS)?
  3. DFS4030Technical Guidance: What are medicinal products?
  4. DFS4040Technical Guidance: What are homeopathic products?
  5. DFS4050Technical Guidance: What about herbal remedies?
  6. DFS4060Technical Guidance: Are oral hygiene products and mouthwashes eligible for DFS?
  7. DFS4070Technical Guidance: How are Duty Free Spirits obtained?
  8. DFS4080Technical Guidance: Is there a limit to how much Duty Free Spirits can be ordered?
  9. DFS4090Technical Guidance: Does an authorised user need to be a tax warehouse?
  10. DFS4100Technical Guidance: Can Duty Free Spirits be sold from one authorised person to another?
  11. DFS4110Technical Guidance: Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?
  12. DFS4120Technical Guidance: Can used Duty Free Spirits be purified and re-used?
  13. DFS4130Technical Guidance: How can a trader dispose of waste Duty Free Spirits?
  14. DFS4140Technical Guidance: Can an authorised user export Duty Free Spirits?
  15. DFS4150Technical Guidance: Can Duty Free Spirits be used for cleaning?
  16. DFS4160Technical Guidance: Can an approved trader import Duty Free Spirits direct from a country outside the UK?
  17. DFS4170Technical Guidance: Can approved traders import DFS direct from another Member State?
  18. DFS4180Technical Guidance: Can Duty Free Spirits be used for damping nitrocellulose?
  19. DFS4190Technical Guidance: How are losses treated?
  20. DFS4200Technical Guidance: If a trader wants to use DFS to manufacture a motor fuel, can they do so?
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