DFS4160 - Technical Guidance: Can an approved trader import Duty Free Spirits direct from a country outside the UK?

In all cases DFS will need to be imported into an excise warehouse before it can move to a DFS authorised user.

An approved trader from Northern Ireland importing DFS direct from the EU will be a duty suspensed movement on EMCS.

An approved trader from Northern Ireland importing DFS direct from the rest of the world or an approved trader from GB importing DFS direct from the rest of the world will follow import procedures. From the point of import the DFS must move to an excise warehouse on EMCS, and then can be delivered to a DFS approved trader from there.