HMDS2510 - Scheme Description: Who can register?

Subject to the conditions set out at HMDS2660, registration is available to the following:

• Traders who bottle or re-bottle UK duty paid goods;
• Additionally in the UK, to authorised warehousekeepers, to licenced compounders, to registered owners of goods in warehouse (for Type B stamps only), and persons importing goods from countries outside the UK who are not authorised to hold excise goods in duty suspension (defined in the Regulations as “irregular stampers”).
• In countries outside the UK, to anyone who carries on a business of distilling, manufacturing, or bottling, alcoholic liquor.

Additionally for Northern Ireland only:

• registered consignees, registered commercial importers and tax representatives
• authorised warehousekeepers in the EU