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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Registration procedure

What the trader has to do

Traders can apply for registration using form DS1 made available by HMRC. This isavailable to complete on-line or as a downloadable document which can be completed andsubmitted to the registration centre. A hard copy is also available from HMRC’sNational Advice Service.

Information that must be provided on the registration form

The trader will be asked to complete the following details on the application forregistration:

  • Name, address and legal entity of trader applying to register and their type of business (e.g. warehousekeeper, registered owner, REDS, etc), and where relevant, their UK VAT number
  • Whether the trader is registering in order to acquire freestanding stamps (Type A), or applying to self print the stamp into their own labels (Type B), or both
  • Whether the trader is acting as a duty representative for an overseas principal, and if so, their principal’s name, address, legal entity and type of business;
  • Volumes of Type A stamps trader expects to order (if any) along with details of previous volumes of sales
  • For Type B stamps, whether he seeks authority to incorporate stamps into labels and/or affix labels to bottles, and the names and addresses of the label printers that will be used;
  • Details of any civil penalties issued to the person requesting registration within the past five years that have not been withdrawn or quashed;
  • Details of goods which have been confiscated by HMRC within the past five years.
  • A self-declaration that the applicant is not disqualified from being registered under the provisions covered in Regulation 10.

Processing the application

Duty stamp registration applications are processed by the Duty Stamps Service Team(DSST) who are located at Portcullis House, Glasgow. Background checks are undertaken.However, unlike other regimes involving approval under CEMA 1979, HMRC does not have thediscretion to refuse to register applicants, or to impose conditions. Applicants who arenot disqualified under the provisions of Regulation 10 will be automatically registered.Therefore pre- registration visits are not undertaken.

HMRC acknowledge receipt of the application and issue a letter of confirmation to thetrader, along with a registration certificate containing their registration number, whichwill be allocated to them, and a copy of the public notice (DS5 UK Duty Stamps Scheme).