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HMRC internal manual

Holding and Movements - Duty Stamps

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. HMDS2000
  3. HMDS2780

Scheme Description: Removal from warehouse of products required to bear a duty stamp

Goods removed for home use from a UK excise warehouse or winery

Goods which fall within the scope of the duty stamping requirements which are removedfrom a UK warehouse or a winery to home use in the UK must bear a duty stamp, unlessspecific exceptions apply.

Goods which are removed from a UK excise warehouse or winery for export

Goods which fall within the scope of the duty stamping requirements which are removedfrom a UK warehouse or a winery for delivery either to another Member State, or outsidethe European Community must not bear a duty stamp. In practice, this means that removingstamped goods from a UK warehouse other than to another UK warehouse or to home use isprevented, unless the duty stamp is removed, or obliterated. The requirements for thevoiding of duty stamps are covered in more detail in HMDS2840.

Removal of stamped product from a UK excise warehouse in duty suspension

Goods bearing a duty stamp may be removed from a UK excise warehouse approved underSection 92 of CEMA to another UK excise warehouse approved under Section 92 of CEMA underduty suspension arrangements.

Removal of unstamped product from a UK excise warehouse in duty suspension

Goods not bearing a duty stamp may be removed from a UK excise warehouse approved underSection 92 of CEMA to:

  • another UK excise warehouse approved under Section 92 of CEMA under duty suspension arrangements
  • for delivery, either to another Member State, or outside the European Community
  • for duty relieved use, e.g. ships’ stores, diplomatic privilege or visiting forces.
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