Notice

Spirits in imported goods — remission of excise duty (Notice 64)

Find out about the procedures and conditions for remission of excise duty.

Documents

Details

This notice gives the eligibility and conditions for remission of excise duty on imported spirits, such as:

  • perfumed spirits, toilet and cosmetic preparations and raw materials containing ethanol used to produce any of these goods
  • paints
  • lacquers
  • dyestuffs
  • printing inks
  • all other composite goods which contain spirits and are not for human consumption

Updates to this page

Published 1 January 2012
Last updated 1 August 2023 + show all updates
  1. Section 1.2 has been updated as the legal basis for remission of duty has changed as part of the wholesale Alcohol Duty changes from 1 August 2023.

  2. This guidance has been updated as the Brexit transition period is over.

  3. First published.

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