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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. HMDS2750
  4. HMDS2754

When a Stamp May Be Applied: For products bottled in duty suspension in the UK

The duty stamp must be affixed to the bottle by the warehousekeeper or owner, or a partyacting on his behalf (e.g. his bottler) before the bottle is removed from duty suspensionfor home use in the UK.

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