HMDS2000 – Scheme Description: Contents


HMDS2030What are duty stamps?
HMDS2060Legal provision for the duty stamp scheme
HMDS2090How the scheme sits with current UK excise holding and movement provisions
HMDS2120Why was the scheme introduced?
HMDS2150Background
HMDS2180What is the purpose of the scheme?
HMDS2210When were duty stamps introduced?
HMDS2240Products which are required to bear a duty stamp
HMDS2270Products which are not required to bear a duty stamp
HMDS2300Specific exceptions from the requirement to bear a duty stamp
HMDS2330Stamp formats
HMDS2360Design and appearance of the stamp
HMDS2390Changes to the design and appearance of the duty stamp
HMDS2420Location/position of stamp on the bottle
HMDS2450Method of affixing stamp
HMDS2480Who is able to acquire and affix duty stamps?
HMDS2510Who can register?
HMDS2540Occasional Importers
HMDS2570Duty Stamps Representatives
HMDS2600Disqualification
HMDS2630Who can affix duty stamps?
HMDS2660Registration procedure
HMDS2690De-registration/variation of details
HMDS2720Procedure for ordering and obtaining duty stamps
HMDS2750When a stamp may be applied
HMDS2780Removal from warehouse of products required to bear a duty stamp
HMDS2810When goods must not bear a duty stamp
HMDS2840Voiding of stamps
HMDS2870Claiming drawback on stamped product
HMDS2900Refilling stamped bottles
HMDS2930Record-keeping requirements