Goods bearing duty stamps may not be removed from an excise
warehouse or winery, in duty suspension, for delivery to another
Member State or outside the European Community unless the duty
stamp has been permanently removed, obliterated, or obscured. In
the event that it is not, the goods are liable to forfeiture and
the person responsible for the movement is liable to a civil
penalty. In effect, the delivery of that product to a destination
outside the UK is prohibited unless the necessary marking
alterations are made. This does not apply to goods which are used
on ferries and aircraft, or to goods which are taken out of the
country by private individuals for their own use.
Bottles which are held out for retail sale outside the UK must not bear a UK duty stamp. This requirement is aimed at goods which have been removed to home use in other countries.
