Record keeping requirements: Records relating to Type B stamps
For Type B stamps, the only records required relate to the removal or obliteration of stamps or labels incorporating stamps; and the loss or theft of labels incorporating Type B stamps or of the design specification for Type B stamps.
In the case of removal or obliteration of stamps or labels the following records mustbe kept on a daily basis:
- The number of stamped containers
- The brand or brands on the labels incorporating the stamps
- Whether there has been an excise duty point for the alcoholic liquor in those containers.
If labels incorporating stamps are stolen the records required are:
- The number of labels
- The brand or brands displayed on the labels
- The circumstances