Customs (Retail Food Establishments — Exemption) Order 2022

food or drinks, or both, are sold wholly by retail (whether or not the food or drinks, or both, are also prepared, stored or packed for sale or consumed at the establishment); and

there is one or more designated areas at the establishment at which any customer may consume any food or drinks, or both, that the customer purchases from the establishment,and includes an eating establishment such as a restaurant.

all customs duty and excise duty payable on the intoxicating liquor are paid before the bottling, blending, compounding or varying of the intoxicating liquor; and

the intoxicating liquor is bottled, blended, compounded or varied for sale by retail to any customer who acquires the intoxicating liquor for any purpose other than the sale of that intoxicating liquor to another person, whether or not the intoxicating liquor —

is delivered to the customer through another person;

is delivered to the customer at the retail food establishment or elsewhere; or

is consumed at the retail food establishment or elsewhere.