Notice

UK Duty Stamps Scheme (Excise Notice DS5)

This notice explains the UK's requirements for duty stamping of retail containers of spirits, wine and other fermented products (previously known as made-wine) that are intended for consumption.

• From: HM Revenue & Customs
• Published: 1 May 2010
• Last updated: 22 August 2023
  Show all updates

  1. 22 August 2023

     Due to the changes in Alcohol Duty which came into effect on 1 August 2023, all references to 'made wine' have been changed to 'other fermented products' and the relevant legislation has been updated to the Finance (No. 2) Act 2023.

  2. 20 December 2021

     Section 6.1 of Excise Notice DS5: UK Duty Stamps Scheme has been updated with information about purchasing an existing or previously registered business.

  3. 26 January 2021

     This page has been updated because the Brexit transition period has ended.

  4. 7 September 2017

     The fax number for the Duty Stamps Team has been amended and the Customs hotline has been renamed the HMRC fraud hotline.

  5. 21 February 2017

     This notice cancels and replaces Notice DS5 (June 2006).

  6. 16 February 2017

     Within Excise Notice DS5: UK Duty Stamps Scheme attachment, paragraph 6.2 has been amended.

  7. 1 May 2010

     First published.

This publication was withdrawn on 1 May 2025

The Alcohol Duty Stamps Scheme has been discontinued. From 1 May 2025, the legal requirements relating to duty stamps for alcoholic products no longer apply. Practical guidance about the ending of the Scheme can be found in the Revenue and Customs Brief: Ending the Alcohol Duty Stamp Scheme.

Documents

Excise Notice DS5: UK Duty Stamps Scheme

HTML

Monochrome images of the 2 types of duty stamp

PDF, 101 KB, 2 pages

Details

This notice contains the general conditions and requirements for businesses using duty stamps. It explains the circumstances in which retail containers of spirits, wine or other fermented products must and must not bear a stamp.