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HMRC internal manual

Holding and Movements - Duty Stamps

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMDS2000
  3. HMDS2330

Scheme Description: Stamp Formats

The duty stamp will be available in the following formats, so that producers will have theflexibility to make the most efficient use of their current label and bottling procedures:

  • A freestanding product specific stamp to be attached directly to the retail container (a Type A stamp for the purposes of the Regulations); and
  • A stamp printed by, and incorporated into bottle labels by the industry’s own label printers (a Type B stamp for the purposes of the Regulations).

The freestanding version of the stamp will be obtainable directly from HMRC’scontractor. The label stamp will be produced by the industry’s own label printersfrom the design specifications provided by HMRC’s contractor.

With the exception of UK registered owners of goods in warehouse (who will only be ableto obtain the Type B stamps which have a lower risk of being affixed to illicit bottles ofspirit), both formats of the duty stamp will be available to all traders who areregistered to receive duty stamps – UK and overseas traders alike. So a UK producercould, if he wished, affix freestanding stamps to his bottles, or an overseas producercould provide bottles with the UK duty stamp already incorporated into the label, havingbeen printed by his own label printer. Further information on the acquisition of thedifferent formats of the stamp is contained in this section.

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