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Official guidance

Holding and Movements - Duty Stamps

HMDS2750 · When a Stamp May Be Applied

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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

When a Stamp May Be Applied: Contents
When a Stamp May Be Applied: Occasional Importers

HMDS2762 | When a Stamp May Be Applied: Occasional Importers

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

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