Part II Spirits
Reliefs from excise duty
11 Relief from duty on imported goods not for human consumption containing spirits.
F11
On the importation of goods not for human consumption containing spirits as a part or ingredient thereof, the Commissioners may, subject to such conditions as they may think fit to impose, direct the goods to be treated for the purposes of the charge of duty on spirits (and in particular the charge under section 126 of the Management Act) as not containing spirits.
F22
Subsection (3) below applies if—
a
the Commissioners make a direction under subsection (1) above, but
b
it turns out that the goods were for human consumption.
3
In such a case the Commissioners—
a
may assess as being excise duty due from the relevant person an amount equal to the duty that would have been chargeable on the goods if the direction had not been made, and
b
may notify him or his representative accordingly.
4
The reference in subsection (3) above to the relevant person is to the importer or (if different) the person who sought the direction.