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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Specific exceptions from the requirement to bear a duty stamp

There will also be some specific exceptions from the requirement to bear a duty stamp. These are for:

  • Goods sold on ferries and aircraft by Registered Mobile Operators, which has the meaning given in regulation 2(1) of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999;
  • Goods sold in Export Shops at airports, which has the meaning given in regulation 3 of the Excise Goods (Export Shops) Regulations 2000
  • Personal imports from outside the European Community – i.e. goods imported into the UK from outside the European Community by a private individual, which are subject to relief from excise duty under the powers afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979 or would have been subject to relief under that Order but for the fact that the quantity of the goods exceeds any limit on the quantity specified in the Order, the goods are declared as required by section 78(1) of the Customs and Excise Management Act 1979 (CEMA) and the excise duty on the goods is paid.

In all of these cases the person who is in possession of, who transports or displays unstamped bottles is not deemed guilty of committing an offence. It will, however be anoffence to sell, offer for sale or otherwise deal in goods purchased from a Registered Mobile Operator or export shop which do not bear a duty stamp.