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Chapter DFS1030

Cited in Related
Vincent
Published date12 April 2016
Record NumberDFS1030
CourtHM Revenue & Customs

This book is designed for use as a reference manual on matters specific to the Duty Free Spirits regime.

For clarity, it is divided into 6 sections:

  • Section DFS1000 sets out the scope and aims of the book. In addition it provides advice on how to use the book.
  • Section DFS2000 Background:

Within each page the headings in green bold font entitled “Policy and Application” deal with the interpretation of the legal provisions and highlights the Department’s policy. The policy statements clarify where the discretionary provisions of the law have not yet been delegated.

This section should be used when seeking guidance on the application of law and policy or when encountering problems of interpretation. The full text of primary law and regulations should be used where accurate reproduction of the law is essential, eg when offence action is under consideration.

    • sets out the systems objectives;
    • shows what laws and regulations apply to the regime;
    • provides advice on the interpretation of the law;
    • defines the role of Policy; and
    • makes clear the scope of delegation.
  • Section DFS3000 sets out the law and policy governing the Duty Free Spirits regime. Within each page the headings in blue bold font eg False declarations...

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