HMDS2270 - Scheme Description: Products which are not required to bear a duty stamp

The following products are not required to bear a duty stamp:

• All other alcoholic liquors, and denatured alcohol, are outside the ambit of the duty stamp scheme;
• Other products which are currently relieved from the requirement to bear duty, such as products supplied to entitled international organisations or for diplomatic missions, or products held for sale to visiting forces in the UK will also not be required to bear a duty stamp;
• Great Britain only - goods imported into the UK by private individuals, from outside the UK, as part of their travellers’ allowance
• Northern Ireland only - products acquired by private individuals for their own use and transported by them from the EU to bear a duty stamp, as the duty will have been paid in the EU and the product is therefore not required to bear UK duty.
• Northern Ireland only - goods imported into Northern Ireland by private individuals, from outside the UK and EU as part of their travellers’ allowance