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HMRC internal manual

Holding and Movements - Duty Stamps

Updates: Holding and Movements - Duty Stamps

2017

published amendments

Introduction: Operational problems not covered by this guidance
Changed 'Warehousing Unit of Expertise' to 'Holding & Movement Unit of Expertise' Changed Unit of Expertise address from: First Floor Portcullis House Glasgow G2 4PZ to: Peter Bennett House Redvers Close Leeds LS16 6RQ

published amendments

Scheme Description: Background
Word spacing errors corrected
Spacing errors corrected
Introduction: Operational problems not covered by this guidance
Re-set redaction of address and contact details
Changed telephone and fax contact numbers
FOI redaction

published amendments

Scheme Description: Duty Stamps Representatives
Word spacing errors corrected
Scheme Description: Specific exceptions from the requirement to bear a duty stamp
Word spacing errors corrected
Scheme Description: Why was the scheme introduced?
Amendment of review date

published amendments

Record keeping requirements: Preservation of records
Review date amended
Scheme Description: Voiding of stamps
Word spacing errors corrected

published amendments

Dealing with Non-compliance: Other sanctions contained in Schedule 2A of ALDA 1979
Review date aended

published amendments

Risks and Controls: Duty stamps representatives
Word spacing errors corrected
Risks and Controls: Drawback claimants
Word spacing errors corrected and Excise Duty Drawback gguidance reference amended to HMAG120000
Risks and Controls: Registered Consignees, importers and TemporaryRegistered Consignees
Word spacing errors corrected. REDS replaced by Registered Consignees and Occasional Importers replaced by Temporary Registered Consignees
Risks and Controls: Registered owners
Word spacing errors amended and guidance references amended to HMOWTR and H&M Alcohol Strategy guidance series
Risks and Controls: Warehouses
Local Compliance replaced by ISBC
Risks and Controls: Traders registered under the Duty Stamps Regulations to obtain and affix duty stamps
Word spacing errors corrected and REDS trader replaced with Registered Consignee
Risks and Controls: Introduction
REDS replaced with Registered Consignees
Risks and Controls: Contents
Review date changed
The Impact of Duty Stamps and Spirits Fraud: Intra-UK diversion
Word spacing errors corrected
The Impact of Duty Stamps on Spirits Fraud: Smuggling
Word spacing errors corrected
The Impact of Duty Stamps on Spirits Fraud: Inward diversion
Word spacing errors corrected
The Impact of Duty Stamps on Spirits Fraud: Outward diversion
Word spacing errors corrected
The Impact of Duty Stamps on Spirits Fraud: Introduction
Word spacing errors corrected and H&M Team amended
The Impact of Duty Stamps on Spirits Fraud: Contents
Review date amended
Risk and Assurance: The role of assurance
REDS replaced by Registered Consignee
Risk and Assurance: Introduction
Review date amended
Risk and Assurance: Contents
Review date amended
Record keeping requirements: Preservation of records
Review date amended
Record keeping requirements: Notification requirements
Word spacing errors corrected
Record keeping requirements: Records to be kept for stamped goods held or moved
Reference to REDS replaced with Registered Consignee. Word spacing errors corrected.
Record keeping requirements: Records relating to Type B stamps
Word spacing error corrected
Record keeping requirements: Records relating to Type A stamps
Word spacing errors corrected
Record keeping requirements: Introduction
Word spacing errors corrected
Record keeping requirements: Contents
Review date amended
Scheme Description: Refilling stamped bottles
Word spacing error corrected
Scheme Description: Claiming drawback on stamped product
Word spacing errors corrected
Scheme Description: When goods must not bear a duty stamp
Word spacing errors corrected
Scheme Description: Removal from warehouse of products required to bear a duty stamp
Word spacing errors corrected
When a Stamp May Be Applied: Accompanied commercial imports from outside the European Community
Review date amended only
When a Stamp May Be Applied: Accompanied commercial shipments from other Member States
Reference to Occasional Importer regime replaced by Temporary Registered Importer Scheme. Word spacing errors corrected
When a Stamp May Be Applied: Accompanied personal imports from outside the European Community
Word spacing errors corrected
When a Stamp May Be Applied: Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State
Word spacing errors corrected
When a Stamp May Be Applied: Unaccompanied commercial imports from outside the European Community which are cleared at the port
References to REDS,REDS Agents and Occasional Importers replaced with Registered Consignees and Temporary Registered Consignees. word spacing errors corrected.
When a Stamp May Be Applied: Treatment of gifts (applies to personal imports only)
Word spacing error corrected
When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the European Community
Word spacing errors corrected
When a Stamp May Be Applied: Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)
Reference to Directive 92/12 replaced with Directive 118/08 and duty representative replaced by tax representative. Word spacing errors corrected.
When a Stamp May Be Applied: Occasional Importers
References to REDS and Occasional Importers replaced by Registered Consignees and Temporary Registered Consignees (TRCs). Deleted reference to HMWR legislation and replaced with HMDP legislation reference. Word spacing errors corrected.
When a Stamp May Be Applied: Registered Consignees
References to traders approved as Registered Excise Dealers and Shippers (REDS) replaced by Registered Consignees. HMWR 1993 Regulations reference replaced with HMDP 2010 Regulations reference. REDS agent and principal references deleted.
When a Stamp May Be Applied: For product bottled overseas
Word spacing errors corrected
When a Stamp May Be Applied: For UK duty paid product bottled or rebottled in the UK
Word spacing error corrected
When a Stamp May Be Applied: For products bottled in duty suspension in the UK
Word spacing error corrected
When a Stamp May Be Applied: Subject to certain exceptions, relevant products must bear a duty stamp at the time that they pass a UK duty point
Word spacing errors corrected
When a Stamp May Be Applied: Contents
Review date changed
Procedure for Ordering and Obtaining Duty Stamps: Type B Stamps
Word spacing errors corrected
Procedure for Ordering and Obtaining Duty Stamps: Type A Stamps
REDS amended to registered consignee
Procedure for Ordering and Obtaining Duty Stamps: Contents
Review date amended
Scheme Description: De-registration / variation of details
Word spacing errors corrected
Scheme Description: Registration procedure
REDS amended to registered consignee and word spacing errors corrected. National Advice service amended to Contact Centre
Scheme Description: Who can affix duty stamps?
Correction of word spacing errors
Scheme Description: Disqualification
Amendment of word spacing error
Scheme Description: Duty Stamps Representatives
Word spacing error corrected
Scheme Description: Who can register?
Word spacing error corrected
Scheme Description: Temporary Registered Consignees
Amended Occasional Importers to Registered Consignees
Scheme Description: Who is able to acquire and affix duty stamps?
Word spacing errors corrected and Occasional Importers amended to Temporary Registered Consignees
Scheme Description: Method of affixing stamps
Word spacing error corrected
Scheme Description: Location / position of stamp on the bottle
Word spacing errors corrected
Scheme Description: Changes to the design and appearance of the duty stamp
Word spacing error corrected
Scheme Description: Design and appearance of the stamp
Word spacing and other formatting errors corrected
Scheme Description: Stamp Formats
Word spacing errors corrected
Scheme Description: Specific exceptions from the requirement to bear a duty stamp
Next review date amended
Scheme Description: Products which are not required to bear a duty stamp
Amendment of next review date
Scheme Description: Products which are required to bear a duty stamp
Word spacing error corrected
Scheme Description: When were duty stamps introduced?
Amendment of next review date
Scheme Description: What is the purpose of the scheme?
Word spacing errors corrected
Scheme Description: Background
Amendment of next review date
Scheme Description: How the scheme sits with current excise holding and movement provisions
Deleted REDS trader and replaced with Registered Consignee
Scheme Description: Legal provision for the duty stamp scheme
Deleted Council Directive 92/12 and replaced with Directive 2008/118
Scheme Description: Contents
Amendment of next review date
Scheme Description: What are duty stamps?
Amendment of next review date
Introduction: Operational problems not covered by this guidance
Amended next review date
Introduction: Scope of this guidance
Word spacing errors corrected and old outfield terminology replaced with ISBC and Large Business
Introduction: Contents
Amendment of next review date

published amendments

Relevant Offences and Penalties - List of offences and penalties
Review date amended
Relevant Offences and Penalties: Contents
Review date amended
Dealing with Non-compliance: Impact on excise regime approvals
Reference to Alcohol Strategy Approvals guidance amended to HMAG30000 guidance
Dealing with Non-compliance: Fraud
Word spacing errors corrected
Dealing with Non-compliance: Offences
Review date amended
Dealing with Non-compliance: Seizure
Reference to X51 guidance replaced by ECP
Dealing with Non-compliance: Multiple penalties
Reference to X51 guidance amended to ECP guidance
Dealing with Non-compliance: Civil Penalties
Amendment of X51 guidance reference to ECP
Dealing with Non-compliance: Introduction
Spacing errors corrected
Dealing with Non-compliance - Contents
Amendment of review date

published amendments

Dealing with Non-compliance - Contents
Review date amended