Summary: Duty suspension is an arrangement allowing excise goods to be produced, processed, held, received and dispatched without payment of the Excise Duty otherwise due.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 30, Duty suspension
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
Glossary last reviewed .