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HMRC internal manual

Holding and Movements - Duty Stamps

When a Stamp May Be Applied: Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State

Provided these goods are for personal consumption, no UK duty is payable on them and thegoods must not bear a duty stamp. The offences of possessing, transporting, or displayingunstamped goods do not apply in these circumstances. However, if such goods were to besold in the UK they would be liable to seizure as they would not bear a duty stamp.