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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. HMDS2510

Scheme Description: Who can register?

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

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