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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. HMDS2720
  4. HMDS2724

Procedure for Ordering and Obtaining Duty Stamps: Type B Stamps

Traders place an order for the required number of copies of the label design in a similarway as they would order Type A stamps. HMRC’s contractor issues the requested numberof CD ROMs (or similar medium) containing the label design. A separate copy of the designmay be required for each printer that a registered trader intends to use to producelabels. The label stamps are produced by the industry’s existing label printers, whoincorporate the design specification from the CD ROM into the labels. The same procedureapplies if the trader was based in the UK or overseas.

The CD ROM(s) are delivered to the trader by the contracted printer, at the addressspecified at the time of the order. Again, as for freestanding stamps, upon delivery ofthe CD ROM(s), a signature is obtained to confirm receipt and any discrepancy reported toHMRC’s contractor within 1 business day.

A trader acquiring the label design is prohibited from passing that design on to anyoneelse except in the circumstances covered in HMDS2630.

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