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HMRC internal manual

Holding and Movements - Duty Stamps

When a Stamp May Be Applied: Occasional Importers

Similar to Registered Consignees, Temporary Registered Consignees (TRCs) are not permitted to hold or dispatch excise goods in duty suspension. They are governed by Part 3 of the Excise Goods (Holding and Duty Point) Regulations 2010, and are revenue traders who are allowed to receive consignments of excise goods from other Member States on a one-off basis, or from time to time, in the course of their business. The duty point for goods acquired by TRCs is the time that the goods are received. However, security for the excise duty on the goods must be provided by the TRC before the goods are despatched.

Before the goods are dispatched, the TRC has to complete a form C&E1165, which serves to notify HMRC that the consignment is expected and to provide a means for the trader to pay the duty on deposit. The completed C&E 1165 is sent to the HMRC’s National Occasional Importers Centre (NOIC) along with payment. Once the deposit is paid, NOIC will retain copy 1 of the C&E 1165 and endorse copy 2 and returnit to the TRC. Copy 2 is than sent to the supplier to accompany the goods along with the electronic administrative document (eAD) or  a Simplified Administrative Accompanying Document (SAAD), depending on whether the goods are in duty suspension or are already duty paid in another Member State.

As soon as the goods arrive, HMRC must be notified by phone or fax. Once the goods are unloaded and checked, the TRC must discharge the movement by issuing a report of receipt via EMCS. For SAADs the TRC must endorse copy 3 of the document to acknowledge receipt of the goods and return it to the supplier. No later than 4 workingdays after the arrival of the goods, the TRC must deliver copy 2 of the C&E 1165 to NOIC along with any additional duty due.

As already stated, one of the conditions of the duty stamps scheme is that stamps mustbe affixed to bottles before the duty point. This would ordinarily mean that a TRC  would have to buy spirits that already bore a UK duty stamp prior to bringing them into the UK. However, like the arrangements for Registered Consignees, TRCs  are also permitted to apply stamps after the goods arrive in the UK (and therefore after the duty point).

In these circumstances, the TRC can obtain stamps from NOIC, who keep astock of product specific, serially numbered, freestanding stamps for issue upon receiptof the TRC’s  C&E1165 and deposit for the duty. The stamps will be eposted to the TRC at the same time as the endorsed C&E 1165. The TRC must affix the stamps to retail containers within 14 days of receipt of the goods. The offence for holding or transporting unstamped goods is dis-applied forthat 14 day period.

When ordering stamps, the TRC  must make a declaration that the goods he is receiving do not already bear duty stamps. If he does receive stamped goods, any stamps he has ordered and acquired from HMRC must be returned to HMRC. Similarly, any stamps which are no longer required for any other reason (e.g. if the order falls through) must also be returned to HMRC.

TRCs are not permitted to pass stamps on to third parties for affixingto the goods.