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HMRC internal manual

Holding and Movements - Duty Stamps

Scheme Description: Claiming drawback on stamped product

Goods bearing duty stamps are not eligible goods for the purposes of the Excise Goods(Drawback) Regulations 1995. In practice, this means that drawback cannot be claimed on duty stamped goods unless the duty stamp has been removed or obliterated, as described in HMDS2840. This does not apply to Registered Mobile Operators, who will not be required to obliterate the stamp as a condition of claiming drawback.