Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Holding and Movements - Duty Stamps

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMDS2000
  3. HMDS2750
  4. HMDS2768

When a Stamp May Be Applied: Treatment of gifts (applies to personal imports only)

Provided they are considered by HMRC to be gifts, these goods are not required to bear aduty stamp provided that the person receiving them does not sell them on.

Print this page