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Official guidance
Holding and Movements - Duty Stamps

HMDS2750 · When a Stamp May Be Applied

  • HMDS2752 · Subject to certain exceptions, relevant products must bear a duty stamp at the time that they pass a UK duty point
  • HMDS2754 · For products bottled in duty suspension in the UK
  • HMDS2756 · For UK duty paid product bottled or rebottled in the UK
  • HMDS2758 · For product bottled overseas
  • HMDS2760 · Registered Consignees
  • HMDS2762 · Occasional Importers
  • HMDS2764 · Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)
  • HMDS2766 · Unaccompanied personal and commercial movements from outside the UK
  • HMDS2768 · Treatment of gifts (applies to personal imports only)
  • HMDS2770 · Unaccompanied commercial imports which are cleared at the port
  • HMDS2772 · Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State
  • HMDS2774 · Accompanied personal imports from outside the UK
  • HMDS2776 · Accompanied commercial shipments from other Member States
  • HMDS2778 · Accompanied commercial imports from outside the UK for Great Britain and outside the EU for Northern Ireland
  1. Scheme Description: Contents
  2. When a Stamp May Be Applied: Contents

HMDS2750 | When a Stamp May Be Applied: Contents

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

This page has been archived.

Contents14 entries

  1. HMDS2752When a Stamp May Be Applied: Subject to certain exceptions, relevant products must bear a duty stamp at the time that they pass a UK duty point
  2. HMDS2754When a Stamp May Be Applied: For products bottled in duty suspension in the UK
  3. HMDS2756When a Stamp May Be Applied: For UK duty paid product bottled or rebottled in the UK
  4. HMDS2758When a Stamp May Be Applied: For product bottled overseas
  5. HMDS2760When a Stamp May Be Applied: Registered Consignees
  6. HMDS2762When a Stamp May Be Applied: Occasional Importers
  7. HMDS2764When a Stamp May Be Applied: Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)
  8. HMDS2766When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the UK
  9. HMDS2768When a Stamp May Be Applied: Treatment of gifts (applies to personal imports only)
  10. HMDS2770When a Stamp May Be Applied: Unaccompanied commercial imports which are cleared at the port
  11. HMDS2772When a Stamp May Be Applied: Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State
  12. HMDS2774When a Stamp May Be Applied: Accompanied personal imports from outside the UK
  13. HMDS2776When a Stamp May Be Applied: Accompanied commercial shipments from other Member States
  14. HMDS2778When a Stamp May Be Applied: Accompanied commercial imports from outside the UK for Great Britain and outside the EU for Northern Ireland
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