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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: 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 currently covered by Article 10 of Directive 92/12/EEC.Distance selling occurs where a trader in one Member State sells goods to a privateindividual in another Member State and the individual does not personally accompany thegoods. These goods usually arrive in the UK by post or courier, and UK duty is paid by aduty representative (a REDS), using their deferment account, on behalf of the vendor ofthe goods in the other Member States. In these circumstances, the overseas vendor of theproduct is required to apply the stamps before the goods are sent to the UK.