UK Duty Stamps Scheme (Excise Notice DS5)
This notice explains the UK's requirements for duty stamping of retail containers of spirits, wine and other fermented products (previously known as made-wine) that are intended for consumption.
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This notice contains the general conditions and requirements for businesses using duty stamps. It explains the circumstances in which retail containers of spirits, wine or other fermented products must and must not bear a stamp.
Updates to this page
Last updated 22 August 2023 + show all updates
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Due to the changes in Alcohol Duty which came into effect on 1 August 2023, all references to 'made wine' have been changed to 'other fermented products' and the relevant legislation has been updated to the Finance (No. 2) Act 2023.
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Section 6.1 of Excise Notice DS5: UK Duty Stamps Scheme has been updated with information about purchasing an existing or previously registered business.
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This page has been updated because the Brexit transition period has ended.
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The fax number for the Duty Stamps Team has been amended and the Customs hotline has been renamed the HMRC fraud hotline.
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This notice cancels and replaces Notice DS5 (June 2006).
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Within Excise Notice DS5: UK Duty Stamps Scheme attachment, paragraph 6.2 has been amended.
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First published.