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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: Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?

DFS4110 | Technical Guidance: Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?

From HM Revenue & Customs · Duty Free Spirits Guidance

It is possible for “Dry brokers” or “Dry suppliers”, who hold no stocks, to order DFS on behalf of an authorised trader. However, the order from the customer must include an original statement of authority to receive DFS. This is likely to occur when the customer gets all his chemicals from a single source but the supplier is not a warehouse that can supply DFS. The supplier, although not authorised to receive DFS, can pass the order on to another as long as the original authority to receive statement is passed on as well. This chain of “Dry Suppliers” may be of any length providing each passes on the original statement of authority.

The final supplier, ie the warehouse, can only send the DFS direct to the authorised customer but the paperwork goes back down the chain of dry suppliers. Thus, no unauthorised person receives DFS which passes direct from warehouse to user.

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