HMDS2300 - Scheme Description: Specific exceptions from the requirement to bear a duty stamp

There will also be some specific exceptions from the requirement to bear a duty stamp. These are for:

  • Goods sold in Export Shops at airports, which has the meaning given in regulation 3 of the Excise Goods (Export Shops) Regulations 2000
  • goods for the use of diplomats which are relieved of duty under Section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 - however, it’s acceptable for such goods to bear a stamp in particular instances, for example, if only stamped goods are available when an order is received
  • goods being held on a compounder’s premises that are the subject of a drawback claim provided that the compounder has complied with Regulation 8(1) or (2) of the Excise Goods (Drawback) Regulations 1995

The following bullets apply to Great Britain only

  • goods imported into the UK by private individuals, from outside the UK, as part of their travellers’ allowance
  • goods imported into the UK by private individuals, from outside the UK, which exceed the individual’s allowance and which are declared (as required by Section 78(1) of the Customs and Excise Management Act 1979) and the Excise Duty due on the goods is paid

The following bullets apply to Northern Ireland only

  • goods held or sold by Registered Mobile Operators (RMOs), which has the meaning given in Regulation 2(1) of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 - this applies whether goods are sold under the standard procedure for RMOs or the closed shop procedure, however, it’s acceptable for these goods to bear a stamp, for example, if the goods are from duty-paid stock
  • goods imported into Northern Ireland by private individuals for their own use from EU member states
  • Personal imports from outside the EU which exceed the individual’s allowance and which are declared (as required by Section 78(1) of the Customs and Excise Management Act 1979) and the Excise Duty due on the goods is paid.

In all of these cases the person who is in possession of, who transports or displays unstamped bottles is not deemed guilty of committing an offence. It will, however be an offence to sell, offer for sale or otherwise deal in goods purchased from an export shop which do not bear a duty stamp.