Is duty suspension available for online spirits sales?

No — duty suspension is not available for online sales. Members confirmed that online spirits sales do not qualify for duty suspension relief; this is a limitation of the scheme.

For guidance on duty suspension schemes more broadly, refer to the HMRC Excise Notice 39 on Spirits Production in the UK, which outlines the conditions under which duty suspension *is* available (typically for production and storage in bonded warehouses, not for direct-to-consumer online distribution).