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

HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
, see all updates

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 MemberStates and account for duty on receipt of the goods (i.e. REDS and Occasional Importers),an importer who pays duty on spirits at the port of entry (i.e. does not use a REDS orREDS agent to import the goods) will be classed as an irregular stamper and permitted toapply duty stamps after the duty point. As with REDS, the goods must be held at premisesspecified at the time of ordering the stamps and be stamped within 14 days of receipt ofthe goods. The offence for possessing or transporting unstamped goods is dis-applied forthat 14 day period unless the unstamped goods are held at premises other than thosespecified at the time of ordering the stamps.