Holding and Movements - Duty Stamps

HMDS2766 - When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the UK

This paragraph applies for goods imported to Great Britain from outside the UK and for goods imported to Northern Ireland from outside the EU

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.

This paragraph applies to Northern Ireland only

For gifts from a person in an EU member state the importations will normally arrive via courier or post. The goods should arrive with the stamps already affixed. It’s the responsibility of the person sending the gift to ensure that the stamps are affixed before importation into NI.