DFS4000 - Technical Guidance: Contents

1. DFS4010

   Why do we need a Duty Free Spirits regime?
2. DFS4020

   What are Duty Free Spirits (DFS)?
3. DFS4030

   What are medicinal products?
4. DFS4040

   What are homeopathic products?
5. DFS4050

   What about herbal remedies?
6. DFS4060

   Are oral hygiene products and mouthwashes eligible for DFS?
7. DFS4070

   How are Duty Free Spirits obtained ?
8. DFS4080

   Is there a limit to how much Duty Free Spirits can be ordered?
9. DFS4090

   Does an authorised user need to be a tax warehouse
10. DFS4100

    Can Duty Free Spirits be sold from one authorised person to another?
11. DFS4110

    Can an unauthorised person order Duty Free Spirits on behalf of an authorised person?
12. DFS4120

    Can used Duty Free Spirits be purified and re-used?
13. DFS4130

    How can a trader dispose of waste Duty Free Spirits?
14. DFS4140

    Can an authorised user export Duty Free Spirits?
15. DFS4150

    Can Duty Free Spirits be used for cleaning?
16. DFS4160

    Can an approved trader import Duty Free Spirits direct from a country outside the UK?
17. DFS4170

    Can approved traders import Duty Free Spirits direct from another Member State?
18. DFS4180

    Can Duty Free Spirits be used for damping nitrocellulose?
19. DFS4190

    How are losses treated?
20. DFS4200

    If a trader wants to use Duty Free Spirits to manufacture a motor fuel, can he do so?