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HMRC internal manual

Holding and Movements - Duty Stamps

When a Stamp May Be Applied: Unaccompanied commercial imports from outside the European Community which are cleared at the port

In order to ensure equity with traders who acquire unstamped goods from other Member States and account for duty on receipt of the goods (i.e. Registered Consignees and Temporary Registered Consignees), an importer who pays duty on spirits at the port of entry (i.e. does not use a Registered Consignee to import the goods) will be classed as an irregular stamper and permitted to apply duty stamps after the duty point. As with registered Consignees,  the goods must be held at premises specified at the time of ordering the stamps and be stamped within 14 days of receipt of the goods. The offence for possessing or transporting unstamped goods is dis-applied for that 14 day period unless the unstamped goods are held at premises other than those specified at the time of ordering the stamps.