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HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
, see all updates

  1. Contents
  2. HMDS2000
  3. HMDS2240

Scheme Description: Products which are required to bear a duty stamp

All retail containers of spirits, and wine or made wine, with a strength of 30% alcohol byvolume or more, in container sizes of 35cl or more, will be required to bear a duty stampwhen removed to home use in the UK.

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