Scheme Description: Products which are not required to bear a duty stamp
The following products are not required to bear a duty stamp:
- All other alcoholic liquors, and methylated spirits (denatured alcohol), are outside the ambit of the duty stamp scheme;
- Other products which are currently relieved from the requirement to bear duty, such as products supplied to entitled international organisations or for diplomatic missions, or products held for sale to visiting forces in the UK will also not be required to bear a duty stamp;
- There will also be no requirement for products acquired by private individuals for their own use and transported by them from another Member State to bear a duty stamp, as the duty will have been paid in that Member State and the product is therefore not required to bear UK duty. In these circumstances, the offences of possession, transporting or displaying unstamped retail containers of alcoholic liquor do not apply. The offences of selling, offering for sale or otherwise dealing in unstamped retail containers of alcoholic liquor do, however, still apply.