DFS3060 - Law, Policy and Application: Assessments and penalties (continued)
Relief from duty on imported goods not for human consumption containingspirits
Law
(2) If it turns out that the goods containing spirits are for human consumption, the Commissioners바카라 사이트�
(a) may assess as being alcohol duty due from the relevant person an amount equal to the alcohol duty that would (apart from subsection (1)) have been charged on the goods, and
(b) must notify the relevant person or that person바카라 사이트檚 representative of the assessment.
(3) For the purposes of subsection (2), references to 바카라 사이트渢he relevant person바카라 사이트� are references to the importer s79 Finance (No. 2) Act.
Policy and Application
In cases where there is no satisfactory audit trail and the trader cannot prove to your satisfaction that the goods containing spirits are not for human consumption, the duty on the spirits becomes due. You can raise an assessment for the amount of duty due on the spirits.听
The assessment should be directed to the importer.听
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