Change of https://www.gov.uk/government/publications/excise-notice-64-spirits-in-imported-goods-remission-of-excise-duty

Change description : 2025-11-18 12:47:00: The links to use to contact HMRC have been updated. [Guidance and regulation]

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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
118 AugustNovember 20232025 — 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

Updates to this page

Published 1 January 2012
Last updated 118 AugustNovember 2023 + show2025 href="#full-history">+ show all updates

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Update history

2025-11-18 12:47
The links to use to contact HMRC have been updated.

2023-08-01 00:30
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.