Notice

Duty free spirits — use in manufacture or for medical or scientific purposes (Excise Notice 47)

This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.

From:
HM Revenue & Customs
Published
1 January 2012
Last updated
141 February 20242025 — See all updates

Documents

Duty free spirits — use in manufacture or for medical or scientific purposes

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This notice tells you how to:

  • receive spirits for use in manufacture or for medical or scientific purposes, to be used without payment of Exciseexcise Dutyduty
  • apply to receive these spirits
  • meet our conditions

Updates to this page

Published 1 January 2012
Last updated 141 February 2024 2025 + show all updates

  1. References to excise duty have been changed to Alcohol Duty.

  2. We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.

  4. Due to the changes in Alcohol Duty which came into effect on 1 August 2023, the relevant legislation has been updated to the Finance (No. 2) Act 2023. The contact address has also been updated.

  6. The link to guidance about temporary changes to the use and supply of denatured alcohol and duty-free spirits has been removed as this guidance is no longer in use.

  8. Information on what qualifies as medical use for duty-free spirits has been updated to include the production of hand sanitiser for use in hospitals or care homes.

  10. This page has been updated because the Brexit transition period has ended.

  12. Information added about temporary changes to the use and supply of denatured alcohol and duty-free spirits, to stop the spread of coronavirus (COVID-19).

  14. Paragraphs 1.2, 1.3,1.4,1.5,1.6, 4.1 and 5.1 have been updated to reflect changes effective from December 2016.

  16. First published.

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