HMDS2630 - Scheme Description: Who can affix duty stamps?

The circumstances under which acquirers of duty stamps may pass stamps/label mark design on to other parties for affixing to product are as follows:

Type A – “freestanding” stamp

A person who is registered to obtain Type A stamps is also authorised to affix them to bottles. It is also permissible for a registered person to pass the stamps to another party for affixing on the registered person’s behalf provided that the registered person who acquired the stamps at the time of ordering provided the name and address of the person that the stamps will be passed to for affixing. There is no requirement for the person physically affixing the stamps to be registered although they will be regarded as authorised to receive stamps. Loose freestanding stamps cannot be passed to anyone who is not authorised to receive them.

There may be occasions where, having ordered the goods, acquired the stamps, and passed them on to his supplier for affixing, the person who acquired the stamps cancels his order leaving the supplier with stamps, possibly affixed to bottles. Where this happens, the supplier, who may or may not already be registered in his own right for duty stamps purposes, will be required to note his records that he has the stamps or stamped goods. The supplier can then sell on the stamped goods in duty suspension or remove them to home use. Any loose stamps he holds must be returned to the ‘customer’ who passed them to him, who will then either be able to use the stamps for a new transaction, or, if he no longer has a need for the stamps, return them directly to the contractor. If, for any reason, the stamps cannot be returned to the customer, they should be returned directly to the contractor.

Type B – Label stamp

People who acquire the label stamp design are able to use the design to produce labels to affix to goods. They are also able to pass the label design on to another party for incorporating into a label on their behalf. This work may also be subcontracted further. Their registration for the purposes of acquiring the duty stamp label design also authorises them to affix labels incorporating duty stamps onto bottles. Again, they may employ someone to do this on their behalf. As with the freestanding stamp, the design of the label stamp cannot be passed on to anyone who is not authorised to receive it.

There is a requirement for the registered person to advise HMRC at the time of registration of the details of who they employ to incorporate the stamp into the label on their behalf (i.e. their label printers), of which there may be more than one.