Can I receive duty-free spirits direct from another EU member state?
Only an authorised excise warehousekeeper with premises approved to receive spirits in duty suspense may receive DFS from other member state suppliers. For details on how to apply for approval as an authorised warehousekeeper or for premises approval as an excise warehouse, please see notice 196, Excise Goods: authorisation of warehouse keepers, approval of premises. Alternatively, you could arrange for a third party excise warehousekeeper to receive the DFS on your behalf. If you choose this option, you will have to be approved as a ‘registered owner’ under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999. See notice 196 for further details. The authorization issued to you by HMRC to receive DFS does not override the requirement to comply with the provisions for inter Community movement of duty suspended alcohol. Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods sets out the action to take on discharging movement documentati
