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Contents

Official guidance

Holding and Movements - Duty Stamps

HMDS3090 · The Impact of Duty Stamps on Spirits Fraud

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HMDS3095 · Introduction
HMDS3100 · Outward diversion
HMDS3105 · Inward diversion
HMDS3110 · Smuggling
HMDS3115 · The Impact of Duty Stamps and Spirits Fraud: Intra-UK diversion

The Impact of Duty Stamps on Spirits Fraud: Contents
The Impact of Duty Stamps on Spirits Fraud: Outward diversion

HMDS3100 | The Impact of Duty Stamps on Spirits Fraud: Outward diversion

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

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