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HMRC internal manual

Holding and Movements - Duty Stamps

HM Revenue & Customs
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Record keeping requirements: Introduction

The record keeping requirements for duty stamps are set out in Regulations 25-28 and arealso covered in the Notice. The requirements vary depending on whether label stamps orfreestanding stamps are being used. The purpose of these requirements is to assistHMRC’s assurance staff in ensuring, as far as is possible, that excise duty is paidon all stamped goods and that stamps are not misused.