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HMRC internal manual

Holding and Movements - Duty Stamps

When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the European Community

These importations would normally arrive in the UK by post or courier and UK duty is payable by the importer of the goods. The courier delivering the goods requires the person to whom the goods are consigned to complete a form and provide payment of the excise duty due before the goods are delivered. The courier pays this money to HMRC and delivers the goods. In these circumstances, the overseas vendor of the goods is responsible for application of the duty stamps before the goods are imported into the UK.