Updates: Holding and Movements - Duty Stamps
2022
Scheme Description: Registration procedure
Removed the address under 'processing the application'
2021
Scheme Description: Who can register?
show NI implications
When a Stamp May Be Applied: Accompanied commercial shipments from other Member States
Changes due to end of IP following the UK's exit from the EU
When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the UK
Changes due to end of IP following the UK's exit from the EU
Changes due to the end of the IP following the UK's exit from the EU
When a Stamp May Be Applied: Occasional Importers
Changes due to end of IP following the UK's exit from the EU
When a Stamp May Be Applied: Registered Consignees
Changes due to the end of the IP following the UK's exit from the EU
Scheme Description: Who can register?
Changes due to the end of the IP following the UK's exit from the EU
Scheme Description: Specific exceptions from the requirement to bear a duty stamp
Changes needed as a result of the end of the IP following the UK's exit from the EU
Scheme Description: Legal provision for the duty stamp scheme
Changes made for UK's exit from the EU
2018
Risk and Assurance: The role of assurance
REDS replaced by Registered Consignee
2017
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
Record keeping requirements: Records to be kept for stamped goods held or moved
Reference to REDS replaced with Registered Consignee. Word spacing errors corrected.
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: Unaccompanied commercial imports 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.
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.
Scheme Description: Temporary Registered Consignees
Amended Occasional Importers to Registered Consignees
Scheme Description: Legal provision for the duty stamp scheme
Deleted Council Directive 92/12 and replaced with Directive 2008/118