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Contents

Official guidance

Holding and Movements - Duty Stamps

HMDS2000 · Scheme Description

Find in this level

HMDS2030 · What are duty stamps?
HMDS2060 · Legal provision for the duty stamp scheme
HMDS2090 · How the scheme sits with current excise holding and movement provisions
HMDS2120 · Why was the scheme introduced?
HMDS2150 · Background
HMDS2180 · What is the purpose of the scheme?
HMDS2210 · When were duty stamps introduced?
HMDS2240 · Products which are required to bear a duty stamp
HMDS2270 · Products which are not required to bear a duty stamp
HMDS2300 · Specific exceptions from the requirement to bear a duty stamp
HMDS2330 · Stamp Formats
HMDS2360 · Design and appearance of the stamp
HMDS2390 · Changes to the design and appearance of the duty stamp
HMDS2420 · Location / position of stamp on the bottle
HMDS2450 · Method of affixing stamps
HMDS2480 · Who is able to acquire and affix duty stamps?
HMDS2510 · Who can register?
HMDS2540 · Temporary Registered Consignees
HMDS2570 · Duty Stamps Representatives
HMDS2600 · Disqualification
HMDS2630 · Who can affix duty stamps?
HMDS2660 · Registration procedure
HMDS2690 · De-registration / variation of details
HMDS2720 · Procedure for Ordering and Obtaining Duty Stamps
HMDS2750 · When a Stamp May Be Applied
HMDS2780 · Removal from warehouse of products required to bear a duty stamp
HMDS2810 · When goods must not bear a duty stamp
HMDS2840 · Voiding of stamps
HMDS2870 · Claiming drawback on stamped product
HMDS2900 · Refilling stamped bottles
HMDS2930 · Record keeping requirements

Scheme Description: Contents
Scheme Description: Why was the scheme introduced?

HMDS2120 | Scheme Description: Why was the scheme introduced?

From HM Revenue & Customs · Holding and Movements - Duty Stamps

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