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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 duty suspension, for delivery to another Member State or outside the European Community unless the duty stamp has been permanently removed, obliterated, or obscured. In the event that it 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 destination outside the UK is prohibited unless the necessary marking alterations are made. This does not apply to goods which are used on ferries and aircraft, or to goods which are taken out of 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 duty stamp. This requirement is aimed at goods which have been removed to home use in other countries.