Notice

Excise Notice DS5: UK Duty Stamps Scheme

Updated 22 August 2023

1. Overview

This notice explains the UK requirements for the duty stamping of retail containers of spirits, wine and other fermented products (previously known as made-wine) that are intended for consumption in the UK. It contains the general conditions and requirements for businesses using duty stamps and explains the circumstances in which retail containers of spirits and wine or other fermented products must and must not bear a stamp.

You should read this notice if you:

• are an authorised warehousekeeper
• are an owner of goods held in an excise warehouse
• import or export spirits, wine or other fermented products
• sell spirits, wine or other fermented products by wholesale or retail in the UK
• are a producer or bottler, whether in the UK or abroad, of spirits destined for the UK market

For Northern Ireland only, you should read this notice if you are a:

• registered consignee
• temporary registered consignee
• registered commercial importer
• commercial importer
• tax representative

More information

You may also need to read:

• Receive goods into and remove goods from an excise warehouse (Excise Notice 197)
• Spirits production in the UK (Excise Notice 39)
• Excise Notice 206: revenue traders’ records

For Northern Ireland only

You may also need to read:

• Excise Notice 203a: registered consignees
• Temporary Registered Consignees (Excise Notice 204a)
• Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b)

2. Legal background

2.1 The law relating to duty stamps

Schedule 12 of the Finance (No. 2) Act 2023 (F(No. 2) A 23) sets out the primary legal provisions for duty stamps.

The detailed requirements of the scheme are contained in the Duty Stamps Regulations 2006 (the Regulations).

When we refer to the law in this notice, we will use:

• F(No. 2) A 23
• the Regulations

2.2 Get a copy of the law

You can obtain copies from the Stationery Office. You’ll find more details on the Office of Public Sector Information website. Alternatively you can obtain copies from any legal publisher.

2.3 Penalties for failing to meet your legal obligations

If you’re registered for duty stamps purposes, are authorised to affix duty stamps, or hold spirits which are required to bear a duty stamp, you have obligations under the law. Failure to meet these obligations could result in forfeiture of the goods and/or civil penalties.

If you’re convicted of one of the criminal offences listed in Annex 1 you will cease to be registered for duty stamps purposes (this is in addition to any punishment administered by the courts).

3. Products that need to bear duty stamps

All bottles and other retail containers of spirits, and wine or other fermented products, with a strength of 30% alcohol by volume or more, of a capacity of 35 centilitres (cl) or more, are required to bear a duty stamp if they’re removed to home use in the UK.

In this notice we refer to bottles rather than retail containers. All such references should be taken to include any other container in which, or from which, spirits and wine or other fermented products may be sold by retail.

3.1 Bottles that need to bear a stamp

Only bottles and other containers with a capacity of 35cl or more, in which, or from which, relevant product is to be sold by retail, are required to bear stamps.

3.2 When products must not bear a duty stamp

Relevant products must not bear a duty stamp when they’re:

• entered for removal, or removed from an excise warehouse or winery, for exportation or shipment as stores
• exported (other than by private individuals for their own use)
• intended for consumption outside the UK (other than those exported by private individuals for their own use)
• presented for retail sale outside the UK

3.3 Goods imported by private individuals that need to bear a stamp

If the goods are for own use (for example, not for retail sale) then they’re not required to bear a duty stamp. However, if you intend to sell the goods within the UK they’re required to bear a duty stamp.

4. Exceptions to the duty stamp requirements

This paragraph only applies to Great Britain (England, Scotland and Wales)

The following products do not need a duty stamp:

• goods used in export shops, which has the meaning given in Regulation 3 of the Excise Goods (Export Shops) Regulations 2000 — however, it’s acceptable for such goods to bear a stamp, for example, if the goods are sourced from duty-paid stock
• goods imported into the UK by private individuals, from outside the UK, as part of their travellers’ allowance
• goods imported into the UK by private individuals, from outside the UK, which exceed the individual’s allowance and which are declared (as required by Section 78(1) of the Customs and Excise Management Act 1979 (CEMA)) and the Excise Duty due on the goods is paid
• goods for the use of diplomats which are relieved of duty under Section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 — however, it’s acceptable for such goods to bear a stamp in particular instances, for example, if only stamped goods are available when an order is received
• goods being held on a compounder’s premises that are the subject of a drawback claim provided that the compounder has complied with Regulation 8(1) or (2) of the Excise Goods (Drawback) Regulations 1995

This paragraph only applies to Northern Ireland

The following products do not need a duty stamp:

• goods held or sold by Registered Mobile Operators (RMOs), which has the meaning given in Regulation 2(1) of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 — this applies whether goods are sold under the standard procedure for RMOs or the closed shop procedure, however, it’s acceptable for these goods to bear a stamp, for example, if the goods are from duty-paid stock
• goods used in export shops, which has the meaning given in Regulation 3 of the Excise Goods (Export Shops) Regulations 2000 — however, it’s acceptable for such goods to bear a stamp, for example, if the goods are sourced from duty-paid stock
• goods imported into Northern Ireland by private individuals, from outside the UK and EU as part of their travellers’ allowance
• goods imported into Northern Ireland by private individuals for their own use from EU member states
• goods for the use of diplomats which are relieved of duty under Section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 — however, it’s acceptable for such goods to bear a stamp in particular instances, for example, if only stamped goods are available when an order is received
• goods being held on a compounder’s premises that are the subject of a drawback claim provided that the compounder has complied with Regulation 8(1) or (2) of the Excise Goods (Drawback) Regulations 1995

5. Specification of duty stamps

5.1 Types of duty stamp

The duty stamp is available in 2 formats:

• a product specific stamp (referred to in the law as a type A stamp) to be attached directly to the bottle. In this notice we refer to these as free-standing stamps
• a stamp (referred to in the law as a type B stamp) incorporated into bottle labels and printed by the industry’s own label printers, in this notice we refer to these as label stamps

Each free-standing stamp has a unique number printed on the face. This number contains an alpha identifier, which denotes the product type. For example, W50000012345 is a free-standing stamp for whisky (or whiskey). Free-standing stamps are available showing the following product types:

• whisky or whiskey (W)
• gin (G)
• vodka (V)
• rum (R)
• brandy (B)
• other product (P)

The product type on the free-standing stamp must refer to the description of the contents of the bottle to which it’s attached. If you’re in doubt about which product type is appropriate you should be guided by the definitions contained in Council Regulation (EEC) 1576/89. Where your product does not fall within the definitions of whisky (or whiskey), gin, vodka, rum or brandy the ‘other product’ product type must be used.

Each separate label design issued by our contractor features a unique reference number to identify the person to whom it was issued.

5.2 When to use each type of stamp

This paragraph applies to Great Britain only

In most cases you can choose whether to use free-standing or label stamps, according to your individual circumstances. If you’re an authorised warehousekeeper, you may order label stamps as well as free-standing stamps.

However, there are certain exceptions, if you’re a registered owner of goods in warehouse you can only obtain and affix label stamps.

This paragraph applies to Northern Ireland only

In most cases you can choose whether to use free-standing or label stamps, according to your individual circumstances. If you’re an authorised warehousekeeper, a registered consignee, a registered commercial importer or a tax representative you may order label stamps as well as free-standing stamps.

However, there are certain exceptions if you’re a:

• registered owner of goods in warehouse you can only obtain and affix label stamps
• temporary registered consignee you can only obtain and affix free-standing stamps
• commercial importer, using the standard scheme, you can only obtain and affix free-standing stamps

5.3 Other information the bottle label must show

Labels which incorporate duty stamps must also show one of the following:

• in an easily legible form, a brand under which it’s intended that the alcoholic liquor will be sold by retail
• the trademark of the product contained in the bottle
• details of the producer
• details of the business marketing the product

5.4 Use of duty stamps where brand information is provided in a barcode on the label

You cannot incorporate stamps into labels which give the brand information in a barcode. A barcode does not contain a visible image which identifies the person who either produced the product or is responsible for its marketing.

5.5 Ink requirement for printers

Label stamps must be printed using inks that do not normally fade when exposed to sunlight for a year or more, are water fast and are scuff resistant.

In addition, certain parts of the stamp must be printed using inks which fluoresce yellow under UV light. Full details of the specification of the inks required, and a printed proof for matching purposes, will be given to registered businesses when they’re issued with the stamp design specification.

6. Registration for the duty stamps scheme

6.1 Who can register

This paragraph only applies to Great Britain

Registration is subject to the conditions set out at paragraph 6.4.

If you are in the UK, you can register if you are:

• an authorised warehousekeeper
• a licensed compounder
• a registered owner of goods in a warehouse
• an importer who is importing goods from countries outside the UK and who is not authorised to hold or own excise goods in duty suspension
• a bottler (or person who re-bottles) duty-paid spirits
• a duty stamp representative

If you are in an external territory (a territory for whose external relations the UK is responsible), you can register if you are an authorised warehousekeeper or person of equivalent status.

If you are outside the UK, you can register if you are someone who carries on a business which consists of, or includes, distilling, manufacturing or bottling, relevant product.

Annex 1 of this notice will assist you in establishing whether you’re eligible to register.

If you purchase an existing or previously registered business (including its assets, liabilities and obligations) either by sale of shares or under a contract for the sale of the business, its registration will not transfer to you. You must register in advance of the date you intend to trade.

This paragraph only applies to Northern Ireland

Registration is subject to the conditions set out at paragraph 6.4.

If you are in the UK, you can register if you are:

• an authorised warehousekeeper
• a licensed compounder
• a registered owner of goods in a warehouse
• a registered consignee (excluding temporary registered consignees)
• a registered commercial importer
• a tax representative
• an importer who is importing goods from third countries and who is not authorised to hold or own excise goods in duty suspension
• a bottler (or person who re-bottles) duty-paid spirits
• a duty stamp representative

If you are in the EU and their external territories (a place in an EU member state to which Council Directive 2008/118/EC does not apply, a European Economic Area (EEA) state, or a territory for whose external relations the UK or an EU member state is responsible), you can register if you are an authorised warehousekeeper.

If you are outside the EU and their external territories, you can register if you are someone who carries on a business which consists of, or includes, distilling, manufacturing or bottling, relevant product.

If you purchase an existing or previously registered business (including its assets, liabilities and obligations) either under the sale of shares or a contract for the sale of the business, its registration will not transfer to you. You must register in advance of the date you intend to trade.

Annex 1 of this notice will assist you in establishing whether you’re eligible to register.

6.2 How to register

There are 2 ways to register. You can submit an application form using our online service.

Or you can complete form DS1 Duty Stamps: Application to register. Once completed the form should be sent to the Excise Processing Team.

6.3 When to register

This paragraph only applies to Great Britain

You will need to register to get free-standing stamps, or the design specification for the label stamp. You do not need to register if you will be affixing duty stamps on behalf of a registered person who will supply you with labels stamps or labels.

This paragraph only applies to Northern Ireland

You will need to register to get free-standing stamps, or the design specification for the label stamp. You do not need to register if you:

• will be affixing duty stamps on behalf of a registered person who will supply you with label stamps or labels
• you’re a temporary registered consignee or a commercial importer who is using the standard scheme, instead you should order your free-standing stamps direct from HMRC — more details are contained in Temporary Registered Consignees (Excise Notice 204a) and Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b)

6.4 Who cannot register

We cannot register you if:

• you’re an undischarged bankrupt, or a debt relief order has been made in respect of you (or if you have an equivalent status outside the UK)
• you, or a director of an incorporated company applying for registration, or a partner, in the case of a partnership applying for registration, have an unspent criminal conviction for an offence listed in Annex 1 (relevant offences)
• you’re based in an EU member state, but are not an authorised warehousekeeper (or the equivalent in an external territory) — this applies to Northern Ireland only
• you’re based in an EU member state, but do not carry on a business that consists of or includes distilling, manufacturing, or bottling relevant product — this applies only to Great Britain
• you’re based outside the EU and external territories, but do not carry on a business that consists of or includes distilling, manufacturing, or bottling relevant product
• you’re based in the UK and are not already registered under an existing excise registration requirement such as under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR) or are not registering for the purposes of importing alcoholic liquor or do not bottle or re-bottle duty-paid spirits in the UK
• you have been issued with an excise civil penalty during the previous 5 years, which has not been paid, quashed or withdrawn

6.5 Costs for registration

There’s no charge to register for the duty stamps scheme or to obtain free-standing stamps or the design specification for the label stamp.

6.6 Information you’ll need for registration

You’ll need to provide the following information on the application form:

• your name, address, legal status, UK VAT registration number (if you have one), your excise ID number (if you have one) and the type of business you operate (for example, warehousekeeper)
• whether you’re registering in order to acquire free-standing stamps, or applying to incorporate the stamp into your own labels, or both
• whether you’re acting as a duty stamp representative for an overseas principal, and if so, your principal’s name, address, legal entity and type of business
• the number of free-standing stamps you expect to order in the next 12 months (if any) and the number of free-standing stamps you would have needed in the previous year
• for label stamps, the name and address of the label printers that you’ll use
• details of any goods which were in your possession and which you have had seized within the past 5 years and which have not been restored to you
• a declaration that you’re not disqualified from registration

6.7 Duty stamp representatives for overseas businesses

There’s no legal requirement for an overseas business to appoint a duty stamp representative in the UK for duty stamps purposes. You may, however, appoint a representative in the UK, to acquire free-standing stamps or the design of the label stamp, or produce or affix label stamps on your behalf if you wish, provided both you (as the principal) and your duty stamp representative qualify to be registered.

If you’re an overseas business and wish to appoint a UK duty stamp representative, it’s the representative who must register. On their application they should indicate that they intend to act as a duty stamp representative, and provide your (the principal) business details. A duty stamp representative will be treated in exactly the same way as every other registered trader.

6.8 Duty stamp representatives acting for more than one overseas principal

This is acceptable provided each overseas principal isn’t disqualified from registration and the duty stamp representative has notified us that they will be acting on behalf of these on their registration form.

If the details of these overseas principals they represent changes, the duty stamp representative must notify us on the Amend your Duty Stamps Scheme registration details (DS4) form.

6.9 Businesses that own different excise warehouses

You do not need to register each excise warehouse for duty stamp purposes. Instead, you can register the business as a single entity and order stamps for each warehouse as necessary.

6.10 UK based businesses owned by a parent company based abroad

Provided that both businesses meet the registration criteria set out in this section of the notice, either one, or both of them, could register for duty stamps purposes. However, if only the parent company registers in order to provide stamps to the UK business, the UK business could only affix stamps to bottles provided it was doing this on behalf of the parent company.

6.11 Owning goods in a warehouse without being a warehousekeeper

Registered owners of goods in warehouse (as registered under the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 (WOWGR)) may register to receive the design specification for label stamps.

However, as a registered owner you cannot order and apply free-standing stamps. If you want to have free-standing stamps affixed to products that you own, the warehousekeeper storing your goods may be able to register and affix free-standing stamps for you.

6.12 If your application for registration is successful

We will acknowledge receipt of your application and issue a registration letter to you, containing your registration number.

6.13 Cancelling a registration

To cancel your registration you’ll need to submit a Cancel your Duty Stamps Scheme registration (DS3) form to the address provided on the form.

6.14 Changing your registration details

You’re required to notify us of any changes to your registration details within 7 days of the change. This can include for example, changes to your trading name or address, or where you intend using a different printer to print your labels. You should notify all changes on the Amend your Duty Stamps Scheme registration details (DS4) form.

6.15 Duty representatives registered under WOWGR

If you’re a duty representative registered under the Warehousekeeper and Owners of Warehoused Goods Regulations 1999 (WOWGR) you cannot apply for registration. However, you may find that another person in your supply chain can order and affix stamps for you, for example, the authorised warehousekeeper storing the goods.

6.16 Customs warehousekeepers

If you’re a customs warehousekeeper you cannot apply for duty stamp purposes. However, you can register if your business fits into one of the categories listed in paragraph 6.1.

6.17 Holding goods under a customs duty suspensive procedure

If you hold goods under a customs suspensive procedure you cannot register for duty stamp purposes. However, you can register if your business fits into one of the categories listed in paragraph 6.1.

6.18 Affixing stamps to bottles for other registered people

You can affix stamps on a registered person’s behalf without registering. But you need to be authorised, by that person.

6.19 Acquiring and affixing stamps to goods you do not own

This can be done. For instance, an authorised warehousekeeper can acquire and affix stamps on goods that he is storing in his warehouse on behalf of a registered owner of goods.

6.20 Passing free-standing stamps to someone else

If you’re registered you can pass free-standing stamps to someone else but only if you’ve authorised that person to affix them to a product on your behalf. In this instance, you must have notified our contractor of that person’s details at the time of ordering the stamps.

6.21 Incorporating stamps into labels

You do not need to be registered to do this. You can be authorised by a person who’s registered, to incorporate duty stamps into labels on their behalf. You should note, however, that the design for the label stamp is specific to the registered person to whom our contractor has issued it. You must not incorporate that label design into labels for anyone other than the registered person who has provided it to you.

6.22 Temporary registered consignees

This paragraph applies only to Northern Ireland

A temporary registered consignee cannot register for duty stamps purposes. The procedure you must follow to order free-standing stamps is set out in Temporary Registered Consignees (Excise Notice 204a).

6.23 Commercial importers using the standard scheme

This paragraph applies only to Northern Ireland

A commercial importer using the standard scheme cannot register for duty stamp purposes. The procedure you must follow to order free-standing stamps is set out in Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b).

However, if you’re a registered commercial importer you can register for the duty stamps scheme.

6.24 How long registration lasts

Your registration will remain in place indefinitely unless:

• you write to inform us that you no longer wish to be registered
• we remove you from the register because one of the disqualification criteria set out in paragraph 6.4 applies
• you’re registered for the purposes of acquiring free-standing stamps and do not order free-standing stamps for a period of 36 consecutive months
• you do not use your authority to incorporate stamps into labels or affix labels to bottles for a period of 36 consecutive months

In the latter 2 cases, we will write to notify you that your registration will be withdrawn and provide a date when this will take effect.

6.25 Right of appeal against a rejected application to register

There’s no right of appeal if you do not qualify for registration. The registration criteria is set out at paragraph 6.4.

6.26 When HMRC will deregister you

We’ll remove you from the register if your circumstances change so that any one of the criteria at paragraph 6.4 applies to you or, if you do not order any free-standing stamps or use your authority to incorporate stamps into labels for a period of 36 consecutive months.

You must return any unused stamps to our contractor if you’re deregistered.

If you’re not disqualified from registration, you may reapply for registration.

There’s no right of appeal if you’re deregistered from the register.

7. Label stamps

7.1 Getting the design specification for the label stamp

Once registered, you should request the design specification for the label stamp through the secure website operated by our contractor, details of which are provided with your registration.

When ordering you’ll be required to provide the following information:

• your duty stamps registration number
• the number of copies of the design specification that you require (a separate design is required for each printer who produces labels for you)
• details of where the design specification should be delivered

Our contractor will acknowledge receipt of your order and enter the details into an electronic database to which HMRC has access. The contractor will then arrange for the issue of the design.

When the design is delivered to you, the courier will request a signature to confirm receipt of the design.

7.2 Incorrect orders

You’ll need to notify our contractor of any discrepancies by the end of the first business day after the date of receipt of the order. The contractor will then take appropriate action to resolve the problem.

7.3 The format of the label stamp design specification

The label stamp design specification will be delivered in the form of a CD-ROM, accompanied by printed proofs of a duty stamp for your printer to match. You should order one copy of the design specification for each of the printers you nominated on your application to register, plus a copy for yourself (as the registered person).

The artwork will be supplied in the following 2 formats:

• Adobe Illustrator EPS
• generic EPS

These files can be opened using software that supports the EPS standard which is widely available.

Detailed instructions for printers are also included on the CD-ROM. Printers are required to follow these instructions, matching the quality of stamp reproduction demonstrated on the print proof provided.

7.4 The size of the label stamp

The label stamp is disc shaped, with a diameter of 25 millimetres (mm). The attachment Free-standing and label stamp images has an example of its size and appearance.

7.5 Passing the design on to a label printer

You can do this provided that you included details of that person on your application for registration and tell us about any subsequent changes to that information, as described in paragraph 6.14. But you cannot send the design specification to more than one printer. You must request a separate design for each printer you intend using.

You should note that your printer cannot use your design specification for other traders. Each design will include a serial number, which is unique to the design we send to you. This unique design should only appear on your products.

7.6 Passing the design to other traders

You can only pass the design on to businesses that are producing labels on your behalf. Similarly, you can only pass labels that incorporate stamps to people who are affixing them to bottles on your behalf.

If you pass on the design or labels incorporating stamps to anyone else, you may be liable to a penalty.

7.7 Where the person incorporating the stamps into bottle labels is based outside the UK

You can send the design to a printer outside the UK to incorporate stamps into labels for you as long as you have provided details of that printer on your application for registration and tell us about any subsequent changes to that information, as described in paragraph 6.14.

7.8 Fulfilling the requirements of the label stamp design specification

The registered person is responsible for ensuring their printer meets the requirements of the design specification. Instructions for your printer to follow, and a printed proof of a duty stamp, are provided with the CD-ROM. These should be sufficient to ensure your printer complies with the requirements for label stamps.

Also, the stamp has been designed in such a way that its reproduction should be within the capabilities of most label printers. So your printer should not need any special accreditation in order to use the design specification.

7.9 Label stamps and temporary registered consignees

This paragraph applies only to Northern Ireland

As a temporary registered consignee you will not be able to obtain the design for the label stamp.

However, you can receive goods where the label stamp has already been affixed by a warehousekeeper in an EU member state.

7.10 Label stamps and commercial importers

This paragraph applies only to Northern Ireland

If you’re a commercial importer using the standard scheme you will not be able to obtain the design for the label stamp.

However, you can receive goods where the label stamp has already been affixed by a warehousekeeper in an EU member state.

7.11 Keeping the label stamp design and labels safe

We suggest that you keep the label stamp design and any loose labels bearing the stamp secure to reduce the risk of theft and subsequent use for illicit or counterfeit goods. The registered person to whom the design specification was issued remains responsible for that design. It’s therefore in their interests to ensure that the design and the stamps produced from that design are not open to theft or misuse.

7.12 Stolen labels or design specification

If labels incorporating stamps, or the CD-ROM incorporating the design specification, are lost or stolen you must notify HMRC by the end of the business day following the day when the loss or theft, or the discovery of it, occurred.

You will need to tell us the unique identification number of the design specification, the number of labels involved, the brand displayed on them and the size of the bottles to which they were intended to be fixed. You will also need to tell us the date and time of the occurrence or its discovery.

To notify HMRC of lost or stolen design specifications or labels, you should email dsst@hmrc.gov.uk. You should also provide your duty stamps registration number (if you have one), your company details and your name and contact details.

7.13 Delivery of the design

The design will be delivered by our contractor to the address specified at the time of the order using a courier service.

7.14 Non delivery of an order

You can track your order through the duty stamps ordering website, or by contacting our contractor. Contact details will be provided with your registration certificate.

7.15 Delays in the ordering process

If the order is delayed and our contractor is at fault, you may be able to seek resolution and recompense for the impact of the delay on your business. You should contact our contractor if this is the case (contact details are provided with your registration certificate).

The outcome will, of course, depend on the particular circumstances which caused the delay.

8. Free-standing stamps

8.1 How to acquire free-standing stamps

If you’re registered, you can order free-standing duty stamps through the secure website operated by our contractor, details of which will be sent to you shortly after you receive your registration certificate.

When ordering you’ll need to provide the following information:

• your duty stamps registration number
• the number of stamps of each product type required
• the address of the premises where the stamps are to be affixed and the delivery address for the stamps
• if the stamps are to be affixed by someone other than the registered person, that person’s name and address
• if you’re bringing unstamped goods into the UK and you’re not holding them in an excise warehouse, the address of the premises where those goods will be held until they have stamps affixed to them

In the event that the website cannot be used for any reason, stamps can be ordered from our contractor by telephone. Contact details will be provided to all registered businesses at registration.

Our contractor will acknowledge receipt of the order and enter the details into an electronic database to which HMRC has access. The contractor will then arrange for the distribution of the stamps.

Upon delivery of the stamps, a signature will be required to confirm receipt of the stamps. This confirmation should be returned to the contractor and not to HMRC.

Temporary registered consignees — applies only to Northern Ireland

You should obtain your free-standing stamps direct from HMRC. Full details are provided in Temporary Registered Consignees (Excise Notice 204a).

Commercial importers using the standard scheme — applies only to Northern Ireland

You should obtain your free-standing stamps direct from HMRC. Full details are provided in Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b).

However, if you’re registered for duty stamps purposes as a registered commercial importer you can order free-standing stamps from our contractor.

8.2 The maximum number you can order

You may order as many stamps as you need, to cover a specific consignment of goods for one of your customers, or a number of consignments for different customers. However, if the number of stamps you request is significantly larger than your previous orders, we may ask you to explain the reasons why this is the case.

You may wish to allow for potential wastage when you order your free-standing stamps as some may be damaged during affixing.

8.3 Delivery of the stamps

Our contractor will dispatch stamps within 3 working days of a correctly completed order being received. Actual delivery times will vary depending on the destination of the order. Despatches within the UK will normally be delivered within 5 working days of the contractor receiving the order. Dispatches to other countries will normally be delivered within 7 working days of the contractor receiving the order.

The stamps will be delivered by our contractor to the address specified at the time of the order using a courier service. Contact details are provided with your registration certificate.

8.4 Tracking your order

You can track your order through the duty stamps ordering website, or by contacting our contractor (details are provided with your registration certificate).

Late orders

If the order is delayed and our contractor is at fault, you may be able to seek resolution and recompense for the impact of the delay on your business. This will, of course, depend on the circumstances which caused the delay. You should contact our contractor in this case. Contact details are provided with your registration certificate.

Incorrect orders

You must notify our contractor of any discrepancy between the order and the delivery before the end of the business day following delivery. The contractor will then address the discrepancy. Contact details are provided with your registration certificate.

This paragraph applies only to Northern Ireland

If you’re a temporary registered consignee or a commercial importer using the standard scheme, and have received your stamps direct from HMRC, you should notify HMRC of any discrepancies. Read Temporary Registered Consignees (Excise Notice 204a) and Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b) for more details.

8.5 Amending an order

You can change the details of your order provided you give our contractor sufficient notice. Contact details are provided with your registration certificate.

You can make changes to the number of stamps required, the product type for which the stamps are required, or the place to which the stamps are delivered via the contractor’s website or by phone, providing you do so within 24 hours of placing the order.

If you wish to change any of these details after 24 hours, your existing order will need to be cancelled, and a new order submitted.

8.6 If the person affixing your stamps changes

You must give our contractor full details of the change at least 2 clear business days before the stamps are affixed. Again, you can do this using the contractor’s website or by phone (details will be provided with your registration certificate).

8.7 If the place where the stamps will be affixed changes

You must give our contractor full details of the change at least 2 clear business days before the stamps are affixed. You can do this using the contractor’s website or by phone (details will be provided with your registration certificate).

8.8 If the place you’re holding unstamped goods changes after placing the order

If you’re a business that imports goods, permitted to hold unstamped goods in premises which are not an excise warehouse, and you wish to move those unstamped goods to premises other than those specified at the time of ordering stamps, you must tell our contractor by the end of the business day after the day on which you moved the goods. You can notify the contractor using their website or by phone (details will be provided with your registration certificate).

8.9 Keeping your stamps safe

We recommend that you store free-standing stamps in a secure place to reduce the risk of theft and subsequent use on illicit or counterfeit goods. The registered person (to whom the stamps were issued) remains responsible for them. It’s therefore in their interests to ensure that the stamps are not vulnerable to theft or misuse.

8.10 Passing free-standing stamps to someone else

You can only pass free-standing stamps on to other businesses if they’re affixing them on your behalf and provided that you gave detail of where the stamps are to be affixed, and by whom, when you ordered them. If you pass free-standing stamps to anyone else you may be liable to a civil penalty.

8.11 What to do if free-standing stamps are lost, stolen or destroyed

If stamps that have been issued to you by our contractor are lost, stolen or destroyed you must notify HMRC by the end of the business day following the day when the loss, theft or damage, or the discovery of it, occurred.

You’ll need to tell us the number of stamps involved, the unique reference numbers of the stamps (or the start and end numbers of the range of stamps), the product type shown on them, and the date and time of the occurrence or its discovery.

To notify us, you should email dsst@hmrc.gov.uk. You should also provide your duty stamps registration number (if you have one), your company details and your name and contact details.

This paragraph applies only to Northern Ireland

If you have received your free-standing stamps from HMRC and they’re lost, stolen or destroyed you should notify the team who sent the stamps to you. More details are contained in Temporary Registered Consignees (Excise Notice 204a) and Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b).

8.12 How stamps are provided

Stamps will be presented on reels as described on our contractor’s website.

9. Affixing duty stamps

9.1 When duty stamps must be affixed

Subject to certain exceptions, all relevant products must bear a duty stamp at the time they pass a UK duty point. You’re therefore free to apply stamps at any point between bottling and removal to home use on payment of duty. In practice, this will have different implications for different types of business.

The only exceptions to this are:

• importers (including registered consignees and temporary registered consignees in Northern Ireland) of unstamped product who are not authorised to hold goods in duty-suspension, have a further 14 days after importation to affix the stamps, subject to conditions laid out later in this section
• commercial importers (including registered commercial importers) of duty-paid goods have a further 14 days after importation to affix the stamps, subject to conditions laid out later in this section — applies only to Northern Ireland
• compounders and other businesses which bottle or re-bottle duty-paid spirits must affix stamps to bottles before they leave the premises where the bottling takes place

This paragraph applies only to Northern Ireland

Goods that are being imported under distance selling arrangements must have the stamps affixed before the goods are imported into the UK. More details are contained in Section 10.

9.2 Products bottled overseas

Both free-standing stamps and the label stamp design will be made available to registered traders based overseas, either directly or via a duty stamps representative, should they choose to appoint one. Therefore the overseas trader will have the choice of:

• acquiring free-standing stamps and either affixing them before importation into the UK
• importing the goods into an excise warehouse in the UK in duty-suspension and arranging for stamps to be affixed before they’re released onto the UK market
• despatching the goods to a registered consignee, a temporary registered consignee (this applies only to Northern Ireland) or, in the case of goods from outside the EU to an importer, and having stamps affixed after the duty point
• despatching duty-paid goods to a commercial importer (including a registered commercial importer) (applies only to Northern Ireland) and having the duty stamps affixed after the duty point

Overseas traders able to receive duty stamps may apply for type B stamps, which has the stamp incorporated in the label, and affix these to bottles before they’re despatched.

9.3 Affixing free-standing stamps

This paragraph applies only to Northern Ireland

In most cases, this procedure will take place in a tax warehouse, at the address notified by the registered person when the stamps were ordered. If stamps are being affixed in premises outside of the EU those premises must be occupied by, or under the control of, a person who carries on a trade or business that consists of or includes distilling, manufacturing, or bottling relevant product. These premises must also be notified at the time of ordering the stamps.

In most cases, this procedure will take place in a tax warehouse, at the address notified by the registered person when the stamps were ordered. If stamps are being affixed in premises outside of the EU those premises must be occupied by, or under the control of, a person who carries on a trade or business that consists of or includes distilling, manufacturing, or bottling relevant product. These premises must also be notified at the time of ordering the stamps.

This paragraph applies only to Northern Ireland

If you’re a registered consignee or a registered commercial importer, the stamps must be affixed at the UK premises specified when you ordered the stamps from our contractor. If you’re a temporary registered consignee or a commercial importer, using the standard scheme, the stamps must be affixed at the UK premises specified when you ordered the stamps from HMRC.

If you’re an authorised warehousekeeper importing products to somewhere other than your authorised warehouse, or if you bottle duty-paid product in the UK, the stamps must be affixed at the premises specified to our contractor at the time you order the stamps. If you’re an authorised warehousekeeper receiving unstamped goods into your UK excise warehouse, then you should affix stamps before releasing the goods to home use.

If you’re a compounder, you can affix duty stamps in the premises which you have made entry of under the Spirits (Rectifying, Compounding and Drawback) Regulations 1988.

9.4 Where to affix free-standing stamps

The stamp must be located in a prominent and visible position on the bottle, such as the front of the neck, the shoulder, or main body of the bottle. To ensure it’s affixed securely to the bottle, it cannot be affixed on or overlapping an existing bottle label. Additionally, it must not be affixed to the base of the bottle or the stopper, cork, cap or other closure.

If you’re selling your product in a presentation box or tube, the duty stamp must be affixed to the bottle rather than the outer packaging.

9.5 The size of the free-standing stamp

The free-standing stamp is disc shaped; with a diameter of 25mm. The attachment Free-standing and label stamp images has an example of its size and appearance.

9.6 Incorporating a label stamp within a product label

You can incorporate the stamp anywhere in the label but the label itself must be visible if the container is removed from any outer packaging and turned through 180 degrees on a vertical axis.

9.7 What adhesive should be used to affix stamps

The free-standing format of the stamp has a self-adhesive backing, approved for use on food and drink products. We do not specify the type of adhesive you should use to affix labels incorporating the label stamp. The only requirement is that a duty stamp must be affixed in such a way that it cannot be removed without it being obviously damaged.

9.8 When you can pass free-standing duty stamps to someone else for affixing to bottles

If you’re registered to obtain free-standing stamps you’re authorised to affix them to bottles. You may also pass the stamps to someone else for affixing on your behalf provided that, at the time of ordering the stamps, you notify our contractor of the name and address of the person that you’ll pass the stamps to for affixing. There’s no requirement for the person physically affixing the stamps on your behalf to be registered, but in some circumstances, they may already be registered in their own right.

9.9 When you can pass the label stamp design specification to someone else

You may only pass the design specification onto those businesses that you have specified, on your duty stamps registration form, will incorporate stamps into labels on your behalf. Your registration for the purposes of acquiring the label stamp design specification also authorises you to affix labels incorporating duty stamps onto bottles.

While you must advise us of the details of those you employ to incorporate the stamp into the label when you register, there’s no requirement for you to advise us of anyone you employ to affix the labels incorporating the duty stamps to bottles on your behalf.

9.10 How a registered consignee (excluding a temporary registered consignee) or a registered commercial importer should affix stamps

This paragraph applies only to Northern Ireland

As a registered consignee (excluding a temporary registered consignee) or a registered commercial importer you have a number of options:

• you can receive goods that already have a free-standing or label stamp affixed by a registered supplier in an EU member state
• you can register for duty stamps purposes and acquire the label stamp design or free-standing stamps and send either the stamps or labels incorporating stamps overseas for application to product prior to importation — you can also acquire the label stamp design and send it to your overseas supplier to incorporate into bottle labels prior to importation
• you can affix duty stamps in the UK up to 14 days after importation — in order to do this, you must advise our contractor when you order the stamps about who will be affixing the stamps and where, and where the unstamped goods will be held until the stamps are applied
• a registered consignee can also arrange for stamps to be sent direct to their customers direct delivery address — however, in this case, the registered consignee is responsible for ensuring that the goods are stamped, even when the goods are directly delivered to another UK business address
• commercial importers may also arrange for stamps to be affixed at the delivery address notified on their form HM4 Request to import excise goods bought duty-paid in an EU member state

9.11 Registered consignee or registered commercial importers stamps ordered for consignments already bearing a stamp

This paragraph applies only to Northern Ireland

If you have acquired the stamps to affix yourself you can either retain them for use on a future importation, or return them to our contractor.

If you have supplied them to a customer for affixing, the customer should return them to you. Again, you can either retain them for use on a future importation or return them to the contractor.

9.12 Temporary registered consignees or a commercial importers using the standard scheme

This paragraph applies only to Northern Ireland

As a temporary registered consignees or commercial importer using the standard scheme you can:

• receive goods that already have a label or free-standing stamp affixed by a supplier in an EU member state who’s registered for duty stamp purposes
• obtain free-standing stamps direct from HMRC and affix the stamps in the UK up to 14 days after the date of importation, to do this, when you order the stamps, you must provide details on who will be affixing the stamps, and where the unstamped goods will be held

You can find full details of the procedures for temporary registered consignees in Temporary Registered Consignees (Excise Notice 204a) and for commercial importers in Commercial importers, certified traders and tax representatives — EU trade in duty paid excise goods (Excise Notice 204b).

9.13 What to do if you affix the wrong stamps or labels to bottles

Affixing incorrect stamps to bottles is a breach of the regulations and may result in the issue of a civil penalty and/or render the bottles liable to forfeiture. However, provided you take the following steps, we will not issue a penalty.

1. If the goods are still under duty-suspended arrangements, you must ensure that any goods that have had incorrect stamps affixed are not removed to home use.

2. You must record the following details in your business records as soon as you discover that an error has occurred:

• the date on which the incorrect stamps were affixed
• the number of stamps which were affixed incorrectly
• in the case of free-standing stamps, the serial numbers of the incorrectly affixed stamps
• the trademark or brand name on incorrectly affixed labels incorporating a duty stamp

3. You must notify HMRC, before the end of the business day after the day on which you discovered the error, and provide the information noted in your records at step 2. You should send your notification, by email, to dsst@hmrc.gov.uk.

4. You must remove or obliterate the incorrect duty stamps (as described in paragraph 15.5) and affix a correct duty stamp to the goods. Alternatively, you may destroy the bottles.

5. In the case of goods to which incorrect stamps were affixed after the duty point, such as those received by a registered consignee, the action described at step 4 must be completed within 7 days of the error being discovered.

9.14 Surplus free-standing stamps

If you’re registered to receive duty stamps and are left with free-standing stamps you no longer need, you can retain these stamps for future use providing you keep the necessary records (read Section 11). Alternatively you can contact our contractor who will arrange for the stamps to be collected by courier (contact details for our contractor will be provided with your registration certificate).

If you’re acting on behalf of a registered person, you must return unused stamps to that person.

9.15 Disqualified from registration

What to do with free-standing stamps or labels incorporating stamps

If you’re in possession of free-standing stamps and are disqualified from registration, you must return the stamps to our contractor without delay. To arrange for the stamps to be collected, contact our contractor (details will be provided with your registration certificate).

If you’re in possession of unused labels incorporating stamps, you’re no longer authorised to affix these to bottles, nor can you authorise anyone else to affix them on your behalf. All unused labels must be destroyed.

What to do with the CD-ROM and label stamp design specification

If you’re disqualified from registration you should return the CD-ROM containing the design specification to our contractor without delay. To arrange for collection, call our contractor using the details provided when you registered.

9.16 How to use a label stamp

The label stamp has to be incorporated into a bottle label, which also includes, in an easily legible form, a brand under which it’s intended that the alcoholic liquor will be sold by retail or which shows the trademark of the product contained in the bottle, details of the producer or details of the business marketing the product.

If you wish to use stamps that are separate from any other labelling on the bottle, you must use the free-standing stamp.

9.17 Retailers — affixing stamps to goods held in retail premises

You cannot affix duty stamps to duty-paid goods on retail premises except in certain limited circumstances described at paragraphs 9.1 and 9.3.

9.18 How to check for genuine duty stamps

Under a UV light, such as a device you might use to check currency, the central section of every duty stamp should glow yellow. Additionally, you will become familiar with the visual features of the duty stamp through HMRC literature, and comparison with other stamps on the market.

If you’re concerned about the validity of a duty stamp, or suspect the product itself might be counterfeit, we advise you to contact the HMRC fraud hotline.

10. Distance selling and gifts

10.1 Distance selling

This paragraph applies only to Northern Ireland

Distance selling is the sale of excise goods by a vendor in the UK or an EU member state to a private individual in an EU member state. For example, when a private individual purchases goods from abroad over the internet.

10.2 Affixing duty stamps to goods purchased under a distance selling arrangement

This paragraph applies only to Northern Ireland

When goods are imported under a distance selling arrangement, the stamps must be applied before the goods arrive in the UK. The responsibility for ensuring the stamps are affixed before the goods are imported lies with the overseas vendor.

10.3 UK Tax representatives for a distance selling arrangement and duty stamps

This paragraph applies only to Northern Ireland

If you have been appointed by an overseas vendor to act as a UK tax representative in a distance selling arrangement, you can register for duty stamp purposes. However, this is only so you can obtain the duty stamps on behalf of the overseas vendor who must ensure that the stamps are affixed before the goods are imported into the UK.

10.4 Gifts received from a person in an EU member state

This paragraph applies only to Northern Ireland

If you receive a gift from a person in an EU member state via courier or post, your goods should arrive with the stamps already affixed.

It’s the responsibility of the person sending the gift to ensure that the stamps are affixed before importation into the UK.

10.5 Importing goods from a country outside of the EU

This paragraph applies only to Northern Ireland

If you order goods from a country outside of the EU, they will normally arrive in the UK by post or courier. In these circumstances, the overseas vendor of the goods must ensure that UK duty stamps are applied before the goods are imported.

The UK duty is payable by the importer of the goods. The courier delivering the goods requires the person to whom the goods are being sent to complete a form and provide payment of the Excise Duty due before the goods are delivered. The courier pays this money to HMRC and delivers the goods.

10.6 Importing goods

This paragraph applies to Great Britain only

If you order goods from a country outside of the UK, they will normally arrive by post or courier. In these circumstances, the overseas vendor of the goods must ensure that UK duty stamps are applied before the goods are imported.

The UK duty is payable by the importer of the goods. The courier delivering the goods requires the person to whom the goods are being sent to complete a form and provide payment of the Excise Duty due before the goods are delivered. The courier pays this money to HMRC and delivers the goods.

11. Record keeping

11.1 Record keeping for duty stamps purposes

Anyone who holds or moves duty stamped product in duty suspense is required to identify in their ordinary business records that those goods are stamped. This applies to everyone in spirits supply chains, regardless of the type of stamp used, or where the goods are moved before they have reached an Excise Duty point.

Additional records are required if you’re affixing duty stamps to retail containers, either as a registered person or on behalf of a registered person. The full requirements are set out in the following paragraphs.

11.2 Record keeping for a registered person who acquires and affixes free-standing stamps

If you acquire and affix free-standing stamps you will be required to maintain the following records:

• detail of stamps received, including the date of receipt, the number of stamps received, the range of unique reference numbers, and the product type shown on the stamps — this information is included on your invoice from HMRC’s contractor
• the number of stamps you affix each day, and the unique reference numbers (or range of numbers) and product types shown of those stamps — for example, 2,000 whisky or whiskey stamps, reference numbers in the range W10000000001 to W10000002000, affixed on date 2 May 2006
• detail of all premises in which you affix stamps, if you affix stamps in more than one set of premises
• the number of stamps you hold that have yet to be affixed to retail containers, including the unique reference numbers (or range of numbers) and product types shown on those stamps — also, if you hold stamps in more than one set of premises, details of all premises in which you hold stamps
• detail of stamped retail containers of alcoholic liquor that you hold to which you have affixed the stamps, showing the number of retail containers, the unique reference numbers (or range of numbers) of the stamps, and any brand or brands displayed on any labels affixed to the stamped containers
• detail of consignments of stamped goods which are removed from the excise warehouse in which the stamps were affixed, including:
  • the number of stamped containers in the consignment
  • the range of unique reference numbers in which the stamps fall
  • any brand or brands displayed on any label affixed to the retail containers
• where consignments are broken up and despatched, it’s sufficient to identify in your records that the goods bear stamp unique reference numbers within the range affixed to the original consignment
• if you return stamps to HMRC’s contractor, you should record the number of stamps returned, their unique reference numbers (or range of numbers) and the product types shown on them
• detail of stamps that are lost, stolen, destroyed, or damaged, including:
  • stamped retail containers of alcoholic liquor which are destroyed or damaged before the excise duty point showing the number of stamps
  • the unique reference numbers of those stamps (or range of numbers) — if it’s impracticable to record the unique reference numbers of destroyed or damaged stamps, for instance if recovering them would present a health and safety risk, your records must show instead the reason why it is impracticable and any information which may help identify the destroyed or damaged stamps
  • the product type shown on those stamps
• you must also notify HMRC of any stamps that are lost, stolen or destroyed before they are affixed to bottles as described at paragraph 8.11
• a daily record of duty stamps which are removed, obliterated or obscured, showing the quantity of stamps, the unique reference numbers of the stamps (or range of numbers), the brands to which the stamps were affixed and whether the product had passed a duty point — in addition, you must also notify HMRC before you remove, obliterate or obscure stamps as described in paragraph 15.5

11.3 Record keeping for non-registered persons who affix free-standing stamps for a registered person

You’re required to keep the same records as a registered person, as shown in paragraph 11.2.

So that the registered person, or the person you despatch stamped goods to, can meet their record keeping requirements, they may require you to provide them with additional information relating to the range of unique reference numbers on the consignment of stamped goods, as described in paragraph 11.4, or some means to identify that the goods in question are stamped as described in paragraph 11.9.

11.4 Record keeping for a registered person who acquires free-standing stamps that are affixed by someone else

If you pass stamps to another person for that person to affix to retail containers on your behalf you must keep the following records:

• the number of stamps you have passed on for affixing
• the unique reference numbers (or range of numbers) and the product type shown on the stamps
• the name and address of the person to whom you have passed them
• details of stamps received from our contractor, including the date of receipt, the number of stamps received, the unique reference numbers (or range of numbers) shown on the stamps, and the product type shown on the stamps — this information is included on your invoice from our contractor
• the number of stamps you hold that have yet to be affixed to retail containers — this should include the unique reference numbers of the stamps and the product types shown on them
• if you return stamps to our contractor you should record the number of stamps returned, their unique reference numbers and the product types shown on them
• details of stamped retail containers of alcoholic liquor that you hold to which stamps have been affixed on your behalf, showing the number of retail containers, the unique reference numbers (or range of numbers) of the stamps in each consignment, and any brand or brands displayed on any labels affixed to the stamped containers

If you have had stamps affixed to a consignment of goods on your behalf, but receive those goods from the affixer in a series of deliveries, it will be sufficient for your records to show the unique reference numbers of the stamps affixed to the total consignment, and the number of stamped bottles received in each delivery which fall within that range of unique reference numbers.

For example, if you were to receive 1,500 stamped bottles from your affixer from an original consignment of 2,000 bottles (numerical range W10000000001 to W10000002000), it would be sufficient for your records to show that you had received 1,500 bottles with stamps somewhere in the numerical range W10000000001 to W10000002000.

11.5 Record keeping for those that use label stamps

If you use or are in possession of label stamps, the only records you’re required to keep for duty stamps are:

• details of the label stamp design specification received from our contractor, including the date of receipt and the unique reference number on the specification — this information is included on your invoice from our contractor
• if you remove or obliterate label stamps, the number of stamped containers affected, the brand of the goods concerned, the date when the label stamps were removed or obliterated, and whether there has been an excise duty point for the products concerned
• for labels incorporating a stamp which are lost or stolen, the quantity lost or stolen, the unique reference number on those labels, the brand shown on the labels, and the details of the occurrence
• if the label stamps design specification (CD-ROM and so on) is lost or stolen, the unique reference number on that specification, and the circumstances and details of the occurrence — you must also notify HMRC as described in Section 7

11.6 What your records should show

For a consignment of goods you hold in, or remove from, your warehouse after affixing stamps, it’s sufficient to record the number of retail containers in the consignment and the range of unique reference numbers in which the stamps fall, rather than the actual numbers.

For example, if you were to affix stamps (numerical range W10000000001 to W10000002000) to a consignment of 2,000 bottles and subsequently despatched 1,500 of those bottles to a customer, it would be sufficient for your records to show that you had removed 1,500 bottles from your warehouse with stamps somewhere in the numerical range W10000000001 to W10000002000, and that 500 bottles remain in your warehouse with stamps in the same range.

11.7 Day-to-day records for free-standing stamps

If recording the whole unique reference number in your day-to-day affixing and movements records is problematic, it’s sufficient for you to record the last 10 sequential numbers of the sequence for example, 0000000001 to 0000002000, rather than W10000000001 to W10000002000, providing the stamp product type and first number of the stamp unique reference number (W1 of W10000000001) is easily identifiable elsewhere in your records. For example, in your records of stamps received or held.

The whole stamp unique reference number will be required if you’re returning unused stamps, or reporting lost, stolen or destroyed stamps to us, and may be required by the person you are despatching stamped goods to, so that they can keep proper records as described in paragraph 11.4.

11.8 Completing the electronic administrative document (eAD)

This paragraph applies only to Northern Ireland

You do not need to fill in details on the eAD for an intra-EU movement. However, if you’re completing an eAD for an intra-UK movement of duty stamped product, you should include a statement in the fiscal mark field to confirm that the goods are stamped.

This paragraph applies only to Great Britain

If you’re completing an eAD for an intra-UK movement of duty stamped product, you should include a statement in the fiscal mark field to confirm that the goods are stamped.

You may also choose to indicate the duty stamp status on sales invoices or other documentation that accompanies a movement although there’s no legal requirement to do so.

11.9 Marking cases to show they contain stamped goods

Although there’s no legal requirement to do so, you may choose to mark cases or pallets in some way to help distinguish between stamped and unstamped stock.

However, you must be able to identify stamped goods within your ordinary business records.

12. Removals from warehouse of stamped goods

12.1 Removing duty stamped goods from a warehouse in duty-suspension

You can remove duty stamped goods, in duty-suspension, from one UK excise warehouse to another, provided they are approved under section 92 of CEMA or section 82 of the Finance (No. 2) Act 2023.

12.2 Circumstances in which unstamped product can be removed from a warehouse

You can remove unstamped product from a UK excise warehouse approved under section 92 of CEMA or section 82 of F(No. 2)A 23 for:

• deposit in another UK excise warehouse approved under section 92 of CEMA or section 82 of F(No. 2)A 23 under duty-suspended arrangements
• exportation to another country
• duty relieved use, for example, ships’ stores, diplomatic privilege or visiting forces
• use by export shops or registered mobile operators

12.3 Removals from premises registered under the Finance (No. 2) Act 2023

If you remove relevant products from premises registered under the Finance (No. 2) Act 2023, they must bear a duty stamp unless they’re being removed for one of the uses specified in paragraph 12.2.

13. Duty stamps and the Isle of Man (IOM)

13.1 Duty stamp requirements in the IOM

The IOM has equivalent legislation to the UK on duty stamps for spirits and wine or other fermented products.

13.2 Goods released to home use in the IOM

Goods which are removed to home use in the IOM must bear a duty stamp which complies with IOM legislation. If you are sending UK duty-paid goods to the IOM, they should already bear a UK duty stamp. There’s no need to remove the stamp in these circumstances.

13.3 Goods consigned from the IOM to the UK

Goods consigned from the IOM to the UK, in duty-suspension, must bear either a UK or IOM duty stamp when they are removed to home use in the UK.

Goods consigned to the UK which are duty-paid in the IOM should bear a duty stamp which complies with IOM legislation.

14. Offences and penalties

14.1 Penalty for removing goods to home use without a duty stamp

If you allow goods to be removed from your excise warehouse to home use without a duty stamp you may be liable to a civil penalty of £250 for each bottle which is unstamped and the goods are liable to forfeiture.

14.2 Affixing incorrect stamps

If you discover that you’ve affixed incorrect stamps you must take the action described in paragraph 9.13 of this notice. If you do not, you may be liable to a civil penalty of £250 for each stamp you have incorrectly affixed and the goods are liable to forfeiture.

14.3 Selling unstamped spirits

It’s an offence to sell unstamped spirits unless you can demonstrate that the goods are not required to bear a duty stamp. All relevant goods that pass a duty point should bear a duty stamp.

If you commit the offence of holding, transporting, displaying or selling unstamped bottles of spirits, you’ll be liable, on summary conviction, to a fine of up to £5,000. In addition, any goods, in relation to which you have committed this offence, are liable to forfeiture. If you’re convicted of an offence we will also remove you from the duty stamps register.

14.4 Summary conviction

A summary conviction is a conviction resulting from an offence heard in a Magistrates’ Court in England, Ireland or Wales, or by a District Court or Sheriff Court sitting without a jury in Scotland.

14.5 Altering or overprinting duty stamps

If you alter or overprint duty stamps other than as directed by the law, you will be liable to a civil penalty of £250 for each stamp you alter or overprint. In addition, any bottles to which altered or overprinted stamps are affixed are liable to forfeiture.

14.6 Allowing your premises to be used for the sale of unstamped spirits

You will be committing a criminal offence if unstamped spirits are sold on premises that you manage.

In this context you are a manager of premises if you’re:

• entitled to control their use
• entrusted with their management
• in charge of them

This means that a person who merely lets premises on a commercial basis and does not exercise day-to-day control over the sale of excise goods will not be guilty of an offence.

If convicted of an offence, you’ll be liable to a fine of up to £5,000. The court may also prohibit the sale of alcohol from your premises for a period of up to 6 months.

14.7 Appealing against a civil penalty

If we impose a civil penalty we will tell you and offer you a review. We will explain the decision and tell you what you need to do if you disagree. You will usually have 3 options. Within 30 days you can:

• send new information or arguments to the officer you have been dealing with
• have your case reviewed by a different officer
• have your case heard by an independent Tribunal

The review will be handled by a different officer from the one who made the decision. However, if you prefer to have an independent Tribunal hear your case, you must write directly to the Tribunals service.

14.8 The appeals process

If it’s an appealable matter, HMRC will tell you how the decision was made and tell you about your rights of appeal.

Find out more information about:

• what to do if you disagree with an HMRC decision
• how to appeal to the tax tribunal

14.9 Holding unstamped product in your retail premises

In these circumstances, you must be able to demonstrate that the duty was paid on those goods before 1 October 2006, and there’s no requirement for a duty stamp to be affixed.

For example, you should retain any purchase documentation or invoices which show that the goods were duty-paid before this date. We may also take other factors into consideration, such as the age and type of the product concerned.

14.10 Refilling bottles that bear a duty stamp

You cannot refill stamped containers with spirits unless you’re:

• refilling a container, provided by someone to whom you’re supplying spirits, with duty-paid spirits (in this instance you must affix a new stamp each time the container is refilled)
• a private individual and are refilling a stamped container with spirits from either another stamped container or a container that’s not required to be stamped

If you refill stamped containers in any other circumstances, the goods will be liable to forfeiture and you may be liable to a civil penalty.

15. Exportation of duty stamped goods

15.1 Exporting stamped goods

You may not remove stamped goods from an excise warehouse or winery, in duty-suspension, for export outside of the UK unless the duty stamp has been voided as described in paragraph 15.5. In the event that it’s not, the goods will be liable to forfeiture and the exporter will be liable to a civil penalty, potentially for each bottle. In effect, the export of stamped product is prohibited.

15.2 Exporting goods where the duty stamps have been removed or obliterated

You must notify us that you intend to export goods that have had duty stamps removed or obliterated, at least 2 clear business days before the goods are exported. This notification can run concurrently with, or separately to, the notification requirements for the purposes of claiming drawback. You should send your notification by email to dsst@hmrc.gov.uk.

This gives our officers the opportunity to attend before the goods are exported to ensure that they do not bear duty stamps. We will not attend in all cases but we may attend without giving you prior notice. Our attendance will not disrupt or hold up your operations unless we find a problem with the procedure.

15.3 Claiming drawback on duty stamped goods

In most cases, you cannot claim drawback on goods that bear a duty stamp and must make sure that the stamp is removed before the event giving rise to the claim. However, you may be able to retain the stamp if:

• you’re a registered mobile operator
• goods are exported to the Republic of Ireland as part of a continuous journey from Great Britain to Northern Ireland

You must also comply with the requirements in the Excise Goods (Drawback) Regulations 1995. Read Excise duty drawback (Excise Notice 207) for more details.

15.4 Exporting duty-paid goods

You can export duty paid goods. But the duty stamps must first be removed, unless you’re exporting the goods for your personal consumption.

15.5 Voiding a duty stamp

There are a number of ways to void a duty stamp.

Removal — in the case of a free-standing stamp

The entire stamp can be removed from the bottle. In the case of a label stamp, the part of the label incorporating the stamp can be removed.

Obliteration

In order to obliterate a free-standing or label stamp, the element of the stamp containing the words ‘For the UK market’ must be removed from the bottle. The remaining portion of the stamp does not need to be removed or covered up in anyway. Alternatively, a free-standing stamp can be completely covered by a sticker or label that is affixed in such a way that it cannot be removed without destroying the stamp itself. It’s also acceptable to ‘black out’ the stamp using an indelible ink or dye, provided that the ink or dye could not be removed without also removing the ink from the stamp, and therefore destroying it.

In the case of a label stamp, either the part of the label incorporating the stamp, or the entire label must be completely covered by a sticker or label that is affixed in such a way that it cannot be removed without destroying the part of the label incorporating the stamp. It’s also acceptable to ‘black out’ the part of the label incorporating the stamp using an indelible ink or dye, provided that the ink or dye couldn’t be removed without also removing the ink from the stamp, and therefore destroying it.

Destruction

If the goods are to be destroyed or recycled before drawback is claimed, destruction (that is, breaking) of the bottle with the stamp is sufficient to obliterate the stamp

15.6 Removing or obliterating duty stamps

You must give HMRC at least 2 clear business days’ notice of when and where you intend to remove or obliterate stamps. You should send your notification, by email, to dsst@hmrc.gov.uk.

This gives our officers the opportunity to attend in order to verify that stamps are being properly removed from bottles. Our attendance will not disrupt or hold up your operations unless we find a problem with the procedure.

If you remove or obliterate stamps on a frequent basis, there may be scope for you to agree a ‘standing notification’ arrangement with your local officer, providing that you can be specific about the date and times that you will be carrying out the procedure. For example, if you obliterate stamps at the same time on a daily basis, or on the same day and the same time on a weekly basis.

Your rights and obligations

Read the HMRC Charter to find out what you can expect from us and what we expect from you.

Help us improve this notice

If you have any feedback about this notice email: dsst@hmrc.gov.uk.

You’ll need to include the full title of this notice. Do not include any personal or financial information like your VAT or company reference number.

If you need general help with this notice or have another question contact excise and gambling duties enquiries or VAT: general enquiries.

Putting things right

If you’re unhappy with HMRC’s service, contact the person or office you’ve been dealing with and they’ll try to put things right.

If you’re still unhappy, find out how to complain to HMRC.

How HMRC uses your information

Find out how HMRC uses the information we hold about you.

Annex 1 — Check your eligibility for registration

Registration is also subject to certain other criteria being met. Read Section 6 for details.

List of relevant offences and penalties for the purposes of paragraph 6.4 of this notice.

A relevant offence is:

• the common law offence of cheating the public revenue
• an offence under any of the following provisions
• sections 1(1) and 5(1) of the Firearms Act 1968
• section 1(1) of the Trade Descriptions Act 1968 (but only if the goods to which the false trade description was applied were, or included, dutiable alcoholic liquor)
• sections 1(1), 8(1), 9(1), 10(1), 11(1), 15(1), 15A(1), 16(1), 17(1), 19(1), 20(1) and (2), 21(1), 22(1) and 24A(1) of the Theft Act 1968
• sections 4(2) and (3), 5(2) and (3), 8 and 20 of the Misuse of Drugs Act 1971
• sections 68(2), 100(3), 129(3), 136(1), 167(1), 168(1), 169(1), 170(1) and (2), and 170B of the Customs and Excise Management Act 1979
• section 17(1) of, and paragraphs 5(1) and 6(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979
• section 13(3) and (4) of the Hydrocarbon Oil Duties Act 1979
• sections 8G(4) and 8H(1) of the Tobacco Products Duty Act 1979
• except for sections 18 and 19, any section of the Forgery and Counterfeiting Act 1981
• section 19(2) of the Criminal Justice (International Co-operation) Act 1990
• section 72(1), (3), (8), (10) and (11) of the Value Added Tax Act 1994
• section 92(1), (2) and (3) of the Trade Marks Act 1994
• sections 327(1), 328(1) and 329(1) of the Proceeds of Crime Act 2002; section 144 of the Licensing Act 2003, and
• conspiracy to commit any of the above offences

Glossary of terms

Term	Description
Authorised warehousekeeper	An approved and registered occupier of an excise warehouse, in accordance with Regulation 3 of Warehousekeepers and Owners of Warehoused Goods Regulations 1999
Business day	Has the meaning given in Section 92 of the Bills of Exchange Act 1882
Compounder	A business licenced by HMRC to combine or mix plain spirits or previously compounded spirits with any other substance, excluding water, so as to distinctly alter the character or flavour of the original spirits or compounded spirits
Commercial importer	A trader who imports excise goods that have already been released for consumption (also known as ‘duty-paid’ goods) in an EU member state, with the standard scheme, a commercial importer must secure the duty before the goods are imported, a registered commercial importer is approved by HMRC to account for the duty using duty deferment arrangements — applies to Northern Ireland only
Contractor	The company appointed by HMRC to produce and distribute free-standing stamps and the design specification of label stamps
Distance selling	Is the sale of excise goods by a vendor in the UK or an EU member state to a private individual in an EU member state — applies to Northern Ireland only
Duty stamps representative	Is appointed to acquire free-standing stamps or the design for the label stamp or to produce or affix stamps on behalf of an overseas business
Excise Duty point	The time when duty becomes payable, whether or not the actual payment is deferred
Excise warehouse	A place of security approved by HMRC for the storage of goods without payment of Excise Duty
External territory	A place in an EU member state to which Council Directive 2008/118//EC does not apply, an EEA state, or a territory for whose external relations the UK, or an EU member state is responsible
EU Member state	A country which is a member of the EU
Other product	A product which is required to bear a duty stamp but which does not fall within the definitions contained in Council Regulation (EEC) 1576/89 of whisky (or whiskey), gin, vodka, rum or brandy for example, absinth, tequila
Overseas business	Any business which is based outside the UK
Principal	For the purposes of this notice, an overseas business which appoints a duty stamps representative in the UK
Registered consignee	A trader who is authorised by HMRC to receive duty-suspended excise goods from other EU member states and account for duty on them — applies to Northern Ireland only
Registered commercial importer	A trader who is authorised to receive duty-paid goods from EU member states and account for the duty using duty deferment arrangements — applies to Northern Ireland only
Registered owner of goods held in warehouse	A person who has been authorised and registered by HMRC to deposit duty-suspended goods they own in an excise warehouse
Relevant product	A product that is required to bear a duty stamp. This is all bottles and other retail containers of spirits and wine, or other fermented products (previously known as made-wine) with a strength of 30% alcohol by volume or more, of a capacity of 35cl or more.
Tax representative	A person who is authorised by HMRC to account for the Excise Duty under a distance selling arrangement on behalf of a vendor in an EU member state — applies to Northern Ireland only
Temporary registered consignee	A trader who is authorised by HMRC to receive duty-suspended excise goods from an EU member state on a consignment-by-consignment basis — applies to Northern Ireland only
Type A stamp	A product specific stamp which is to be applied directly to the product, referred to in this notice as a free-standing stamp
Type B stamp	A stamp incorporated into bottle labels and printed by the industry’s own label printers, referred to in this notice as a label stamp