Record keeping requirements: Records relating to Type A stamps
Anyone who acquires or affixes freestanding stamps is required to maintain the followingrecords:
- details of stamps received, including the date of receipt, the number of stamps received, the range of unique reference numbers, and the product type shown on the stamps. This information is included on the invoice from HMRCs contractor;
- the number of stamps affixed each day, and the unique reference numbers (or range of numbers) and product type(s) shown of those stamps e.g. 2000 Whisky/Whiskey stamps, reference numbers in the range W10000000001 to W10000002000, affixed on date 02/05/2006;
- details of all premises in which stamps are affixed, if stamps are affixed in more than one set of premises;
- the number of stamps held that have yet to be affixed to retail containers, including the unique reference numbers (or range of numbers) and product type(s) shown on those stamps. Also, if stamps are held in more than one set of premises, details of all premises in which they are held;
- details of stamped retail containers of alcoholic liquor held to which stamps have been affixed, showing the number of retail containers, the unique reference numbers (or range of numbers) of the stamps, and any brand or brands displayed on any labels affixed to the stamped containers;
- details of consignments of stamped goods which are removed from the excise warehouse in which the stamps were affixed, including the number of stamped containers in the consignment, the range of unique reference numbers in which the stamps fall, and any brand or brands displayed on any label affixed to the retail containers. Where consignments are broken up and despatched, it is sufficient to identify that the goods bear stamp unique reference numbers within the range affixed to the original consignment.
- if stamps are returned to HMRCs contractor, the number of stamps returned, their unique reference numbers (or range of numbers) and the product types shown on them should be recorded;
- details of stamps that are lost, stolen, destroyed, or damaged, or stamped retail containers of alcoholic liquor which are destroyed or damaged before the excise duty point. The records should show the number of stamps, the unique reference numbers of those stamps (or range of numbers), and the product type shown on those stamps. If it is impracticable to record the unique reference numbers of destroyed or damaged stamps, for instance if recovering them would present a health and safety risk, the records must show instead the reason why it is impracticable and any information which may help identify the destroyed or damaged stamps.
- a daily record of duty stamps which are removed, obliterated or obscured, showing the quantity of stamps, the unique reference numbers of the stamps (or range of numbers), the brands to which the stamps were affixed and whether the product had passed a duty point.
For a consignment of goods held in, or removed from, a warehouse after affixing stamps,it is sufficient to record the number of retail containers in the consignment and therange of unique reference numbers in which the stamps fall, rather than the actualnumbers.
e.g. if stamps with a numerical range W10000000001 to W10000002000 were affixed to aconsignment of 2000 bottles and 1500 bottles were subsequently despatched to a customer,it would be sufficient for the records to show that 1500 bottles had been removed withstamps somewhere in the numerical range W10000000001 to W10000002000, and that 500 bottlesremain in the warehouse with stamps in the same range.