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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 Duty Free Spirits be used for cleaning?

DFS4150 | Technical Guidance: Can Duty Free Spirits be used for cleaning?

From HM Revenue & Customs · Duty Free Spirits Guidance

Duty Free Spirits cannot be used for general cleaning or other purposes.

However, if Industrial Denatured Alcohol spirits is shown to be unsuitable, DFS may be used to flush out pipework and other apparatus as an integral part of a manufacturing process (eg the manufacture of pharmaceuticals or fine chemicals).

The trader must be able to prove that the use of denatured alcohol in a manufacturing process is not suitable to that process. If they do so, then an authorisation to use Duty Free Spirits in that process may be considered by the National Registration Unit. If necessary they will consult with ESM.

There is a precedent whereby DFS was authorised for cleaning purposes. The cleaning operation involved the cleaning of highly sensitive computer parts in the manufacture of integrated circuit chips for microelectronic technology. It was proved to our satisfaction that the use of a denaturant would harm the process.

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