79Imported goods not for human consumptionU.K.
(1)The Commissioners may remit any alcohol duty chargeable on spirits imported into the United Kingdom at a time when the spirits are contained in goods that are not for human consumption.
(2)If it turns out that the goods containing spirits are for human consumption, the Commissioners—
(a)may assess as being alcohol duty due from the relevant person an amount equal to the alcohol duty that would (apart from subsection (1)) have been charged on the goods, and
(b)must notify the relevant person or that person’s representative of the assessment.
(3)For the purposes of subsection (2), references to “the relevant person” are references to the importer.
Commencement Information
I1S. 79 not in force at Royal Assent, see s. 120(2)
I2S. 79 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)