HMDS2770 - When a Stamp May Be Applied: Unaccompanied commercial imports which are cleared at the port

An importer who pays duty on spirits at the port of entry will be classed as an irregular stamper and permitted to apply duty stamps after the duty point. 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.