HMDS2750 – When a Stamp May Be Applied: Contents

HMDS2752Subject to certain exceptions, relevant products must bear a duty stamp at the time they pass a UK duty point.
HMDS2754For products bottled in duty suspension in the UK
HMDS2756For UK duty paid products bottled or rebottled in the UK
HMDS2758For product bottled overseas
HMDS2760Registered Excise Dealer and Shippers (REDS)
HMDS2762Occasional Importers
HMDS2764Goods sold by traders in other Member States under distance selling arrangements (Covers unaccompanied personal or commercial movements from the European Community)
HMDS2766Unaccompanied personal and commercial imports from outside the European Community
HMDS2768Treatment of gifts (applies to personal imports only)
HMDS2770Unaccompanied commercial imports from outside the European Community which are cleared at the port
HMDS2772Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State
HMDS2774Accompanied personal imports from outside the European Community
HMDS2776Accompanied commercial shipments from other Member States
HMDS2778Accompanied commercial imports from outside the European Community