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HMRC internal manual

Holding and Movements - Duty Stamps

From
HM Revenue & Customs
Updated
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When a Stamp May Be Applied: Accompanied commercial shipments from other Member States

These types of shipments would fall within the Occasional Importer regime described in HMDS2762 above, and would be required to have a duty stamp affixedwithin 14 days of arriving in the UK, if not already stamped.