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HMRC internal manual

Holding and Movements - Duty Stamps

When a Stamp May Be Applied: Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)

These types of transactions are covered by Article 36 of Directive 2008/118. Distance selling occurs where a trader in one Member State sells goods to a private individual in another Member State and the individual does not personally accompany the goods. These goods usually arrive in the UK by post or courier, and UK duty is paid by a tax representative, using their deferment account, on behalf of the vendor of the goods in the other Member States. In these circumstances, the overseas vendor of the product is required to apply the stamps before the goods are sent to the UK.