HMDS2300 - Scheme Description:
Specific exceptions from the requirement to bear a duty stamp
There will also be some specific exceptions from the
requirement to bear a duty stamp. These are for:
- Goods sold on ferries and aircraft by
Registered Mobile Operators, which has the meaning given in
regulation 2(1) of the Excise Goods (Sales on Board Ships and
Aircraft) Regulations 1999;
- Goods sold in Export Shops at airports,
which has the meaning given in regulation 3 of the Excise Goods
(Export Shops) Regulations 2000
- Personal imports from outside the European
Community – i.e. goods imported into the UK from outside the
European Community by a private individual, which are subject to
relief from excise duty under the powers afforded by an Order made
under section 13(1) of the Customs and Excise Duties (General
Reliefs) Act 1979 or would have been subject to relief under that
Order but for the fact that the quantity of the goods exceeds any
limit on the quantity specified in the Order, the goods are
declared as required by section 78(1) of the Customs and Excise
Management Act 1979 (CEMA) and the excise duty on the goods is
paid.
In all of these cases the person who is in possession of, who
transports or displays unstamped bottles is not deemed guilty of
committing an offence. It will, however be an offence to sell,
offer for sale or otherwise deal in goods purchased from a
Registered Mobile Operator or export shop which do not bear a duty
stamp.
