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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. Technical Guidance: Contents
  2. Technical Guidance: What about herbal remedies?

DFS4050 | Technical Guidance: What about herbal remedies?

From HM Revenue & Customs · Duty Free Spirits Guidance

Herbal remedies fall into two categories:

  • products with recognised medicinal properties; and

  • products presented as a dietary supplement without recognised medicinal properties.

Products which have a therapeutic indicator should be treated as a homeopathic remedy (see DFS4040). DFS can be authorised for these products but the trader must provide evidence of the end product’s medicinal properties. The label on the packaging must state clearly its medicinal properties.

If the remedy does not have any recognised medicinal properties (ie it is a dietary supplement) any request for DFS should be refused. However, as a food product, the trader may be eligible for Alcoholic Ingredients Relief (see Alcohol Ingredients Relief guidance)

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