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HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
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Scheme Description: What are duty stamps?

Duty stamps are legally specified stamps that must be affixed to retail containers ofspirits and wine or made wine of 30% ABV or more, in bottle sizes of 35cl or more that aredestined for sale on the UK market, subject to certain exceptions which are covered laterin this guidance.