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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: If a trader wants to use DFS to manufacture a motor fuel, can they do so?

DFS4200 | Technical Guidance: If a trader wants to use DFS to manufacture a motor fuel, can they do so?

From HM Revenue & Customs · Duty Free Spirits Guidance

Not usually. The majority of fuels/fuel additives which are manufactured using spirits use denatured alcohol. However, in unusual circumstances, such as for research or experimental purposes, the use of denatured alcohol may not be conducive to the trader’s needs.

In such cases, if the trader can prove that:

  • the use of denatured alcohol is detrimental or unsuitable for the manufacture, and

  • the end product does not have an alcoholic strength exceeding 1.2 per cent abv

we may accept the application. The trader must, however, submit evidence to the National Registration Unit (NRU) to support their claims.

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