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HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
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Scheme Description: Why was the scheme introduced?

The introduction of duty stamps on spirits is an important part of the UK Alcohol Strategyto tackle spirits fraud.

The duty stamps scheme will:

  • Make it more difficult and, therefore, less profitable to sell illicit unstamped product through the retail network because it will be easily identified as illicit and liable to seizure
  • Make outward diversion fraud less attractive because stamped product must not be removed from a warehouse for export
  • Have the effect of driving fraud into inward diversion, which the Department will combat through increased frontier and assurance activity.