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HMRC internal manual

Holding and Movements - Duty Stamps

HM Revenue & Customs
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When a Stamp May Be Applied: For product bottled overseas

Freestanding stamps or the label stamp design are made available to traders based overseaswho are registered for duty stamps purposes, either directly or via a duty representative,should they choose to appoint one. The overseas trader then has the choice of acquiringfreestanding stamps and either affixing them to products before they enter the UK, orbringing the goods into an excise warehouse in the UK and arranging for the stamps to beaffixed before the goods are released onto the UK market. The overseas trader also has theoption of having the stamp incorporated into the bottle label and therefore affixing thestamp at the time the label is applied prior to the arrival of the product in the UK.