For businesses other than non-registered traders (known as
Occasional Importers in UK legislation), it is a condition that
they must register specifically with HMRC to acquire freestanding
duty stamps, or the design for the label stamp, directly from
HMRC’s authorised contractor. The circumstances under which
those freestanding stamps or label design may be passed on for use
by a third party on behalf of the registered person are detailed in
HMDS2630.
