Section 16 — duty on samples
Find out about the duty-free samples and duty-paid samples you can take as an alcoholic products producer.
You will not normally have to pay duty on samples taken for testing for production or quality control purposes from duty suspended alcoholic products held on approved premises. This can include taking duty-unpaid samples for the purposes of quality control, strength testing, scientific research, reference or other production-related analysis. Provided you keep a record of samples, taken from such alcoholic products and our officer is satisfied that these samples have not been released for consumption, no duty is payable.
The following list has the force of law and are made under Section 81 of Finance (No.2) Act 2023:
You must:
- note the samples taken in your business records
- keep the quantity to the minimum necessary for the purpose
- label the samples as ‘sample’
- label samples of spirits, ‘duty un-paid sample — not for sale’
- destroy samples no longer required
- keep records of their use and disposal
- keep records of the quantity
The samples should be used up in tests, destroyed or returned to process when you’ve finished with them.
You may take these as long as you enter the quantities and reasons for removal from your approved premises in your samples records. Trade samples must:
- not be intended for consumption
- be restricted to quantities not exceeding one litre per product
- be clearly labelled ‘not for sale’
- be supplied only to a wholesaler or distributor or to a potential trade customer within the UK
There must be a genuine trade purpose for supplying the samples, for example, for analysis and tests to be carried out on the alcoholic product before purchase.
You may take duty paid samples for any business purpose. There is no restriction on size or number. There is no duty relief for samples taken from duty paid alcoholic products so you should pay duty in the normal manner and record details in your business records.
Duty must be paid on alcoholic product used for market testing, for example, consumption by potential customers visiting the production premises. Alcoholic product used for promotions and for tasting, at, for example, UK trade fairs, shows, exhibitions and supermarkets must be duty paid.
If samples are not supplied free of charge then you must pay duty on them.