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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: When goods must not bear a duty stamp

Goods bearing duty stamps may not be removed from an excise warehouse or winery, in dutysuspension, for delivery to another Member State or outside the European Community unlessthe duty stamp has been permanently removed, obliterated, or obscured. In the event thatit is not, the goods are liable to forfeiture and the person responsible for the movementis liable to a civil penalty. In effect, the delivery of that product to a destinationoutside the UK is prohibited unless the necessary marking alterations are made. This doesnot apply to goods which are used on ferries and aircraft, or to goods which are taken outof the country by private individuals for their own use.

Bottles which are held out for retail sale outside the UK must not bear a UK dutystamp. This requirement is aimed at goods which have been removed to home use in othercountries.