HMDS2480 - Scheme Description: Who is able to acquire and affix duty stamps?

For businesses, other than Temporary Registered Consignees in Northern Ireland only, it is a condition that they must register specifically with HMRC to acquire freestanding duty stamps, or the design for the label stamp, directly from HMRC’s authorised contractor. The circumstances under which those freestanding stamps or label design may be passed on for use by a third party on behalf of the registered person are detailed in HMDS2630.