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HMRC internal manual

Holding and Movements - Duty Stamps

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. 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 a duty stamp provided that the person receiving them does not sell them on.

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