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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Location / position of stamp on the bottle

Each format of stamp will be located in a prominent and visible position on the bottle.

Freestanding stamp (Type A)

Will be located in a highly visible position such as the front of the neck, theshoulder, or main body of the bottle. The Regulations do not specify exactly where on thebottle the stamp should be affixed. Instead, they specify the places on the retailcontainer where the stamp must not be attached. In practice, freestanding stamps can beaffixed anywhere on the bottle except on the base, touching the stopper or touching anyother label which is affixed to the bottle.

Label stamp (Type B)

Again, the Regulations do not specify exactly where on the label the stamp should beincorporated, provided that it is easily visible. But they do specify that the stamp mustbe visible when the retail container is removed from any other packaging, e.g. a box ortube, and rotated through 180 degrees on a vertical axis. `