Part II Spirits
Reliefs from excise duty
5AF1Exemption from duty on spirits in flavourings
1
Duty shall not be payable on any spirits contained in flavourings imported into the United Kingdom or used in the production of flavourings if the flavourings are for use in—
a
the preparation of food for human consumption, or
b
the preparation of any beverage of an alcoholic strength not exceeding 1.2 per cent.
2
In subsection (1) above “flavourings” mean any products falling within CN Code 3302 of the Combined Nomenclature established by Council Regulation (EEC) No 2658/87 as amended by Commission Regulation (EC) No 1832/2002.