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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Who is able to acquire and affix duty stamps?

For businesses other than non-registered traders (known as Occasional Importers in UKlegislation), it is a condition that they must register specifically with HMRC to acquirefreestanding duty stamps, or the design for the label stamp, directly from HMRC’sauthorised contractor. The circumstances under which those freestanding stamps or labeldesign may be passed on for use by a third party on behalf of the registered person aredetailed in HMDS2630.