DFS3020 - Law, Policy and Application: Duty Free Spirits for medical or scientific purposes
Exemption from duty of spirits in articles used for medical purposes
Law
Alcohol duty is not charged on spirits contained in medical articles imported into the United Kingdom. A 바카라 사이트˜medical article바카라 사이트™ is an article recognised by the Commissioners as being an article used for medical purposes. 바카라 사이트“Ìýs 76 Finance (no. 2) Act 2023.
Remission of duty in respect of spirits used for medical or scientific purposes
Law
(1) This section applies where a person proposes to use spirits, on which alcohol duty is chargeable, either바카라 사이트” Ìý
(a) in the manufacture or preparation of medical articles, or Ìý
(b) for scientific purposes. Ìý
(2) This section also applies where바카라 사이트” Ìý
(a) a person proposes to use spirits, on which alcohol duty is chargeable, for the purposes of art or manufacture (other than the manufacture of medical articles), and Ìý
(b) the Commissioners are satisfied that denatured alcohol would not be suitable for that use. Ìý
(3) The Commissioners may authorise the person to receive the spirits, and permit the delivery of the spirits from relevant premises to that person, without payment of the alcohol duty. s 78 Finance (no. 2) Act 2023Ìý
<h3>Policy and Application</h3><p>Where an article is recognised by the Commissioners as being for medical purposes, duty may be relieved on clearance from import or warehouse whether the product is in bulk or final packaging.</p><p>Herbal and homeopathic remedies which have been recognised by the Commissioners as having medicinal properties (see DFS6000 for the list of approved remedies) can also be exempted from duty.</p><p>Medical purposes can include articles which contain no spirits when they come into contact with the patient.</p>