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HMRC internal manual

Holding and Movements - Duty Stamps

HM Revenue & Customs
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Scheme Description: How the scheme sits with current excise holding and movement provisions

The system outlined in this guidance has no effect on the way that the current UK system,under which excise duty on alcoholic product is accounted for and paid, operates. The dutypoint – e.g. removal of goods to home use, or receipt by a registered trader (knownas a Registered Excise Dealer and Shipper (REDS) in UK legislation), remains unchanged.