AIR3400 - Alcoholic Ingredients Relief: Law, policy and application: Remission of duty on importations and removals from warehouse

Law

There may be remitted by the Commissioners any duty charged either -

(a) on any dutiable alcoholic liquor imported into the United Kingdom at a time when it is contained as an ingredient in any chocolates or food falling within subsection (2)(b) or (c) of the FA; or

(b) on any dutiable alcoholic liquor used as an ingredient in the manufacture or production in an excise warehouse of any such chocolates or food - FA, s4(7).

Policy and application

Duty may be remitted on any dutiable alcohol contained in chocolates or other food imported into the United Kingdom or removed from an excise warehouse provided that:

• Chocolates - contain no more than 8.5 litres of pure alcohol per 100 kilograms of chocolates; or
• Other food (excluding beverages) - contains no more than 5 litres of pure alcohol per 100 kilograms of the final product.