Notice

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

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

From:
HM Revenue & Customs
Published
1 January 2012
Last updated
1 August 2023 — See all updates

Documents

Notice 64: Spirits in imported goods — remission of excise duty

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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
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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