HMDS2722 - Procedure for Ordering and Obtaining Duty Stamps: Type A Stamps

Following an Official Journal EU procurement exercise, HMRC appointed a supplier for the production and distribution of the freestanding stamps. These stamps are the subject of a single print process and are distributed directly by the appointed contractor to traders registered to receive duty stamps.

Traders based both in the UK or overseas, can place an order for stamps through a secure website operated by the contractor. In the event that the website cannot be used for whatever reason, stamps can be ordered over the telephone. When ordering stamps the trader will provide the following information:

  • their registration number along with a unique identification code allocated to them by the contractor
  • the number of stamps of each product type required
  • information about where the stamps are to be affixed to retail containers
  • the delivery address for the stamps
  • for irregular stampers and registered consignees, where the unstamped goods will be held until the stamps are affixed, and who will be doing the affixing (if not the irregular stamper/registered consignee himself).

The contractor then acknowledges receipt of the order and enters the details into an electronic database to which HMRC also has access. The contractor then arranges for the distribution of the stamps.

Before distribution of the stamps, the contractor adds the details of the supply ontothe electronic database – i.e. the number and type of stamps supplied, the date of the supply, delivery address and the serial numbers of the stamps supplied. Again, HMRC have access to this information for risk assessment purposes.

The stamps are delivered by the contracted printer to the address specified at the time of the order. The period of time which the contractor has to complete and deliver the order is specified in the contract between HMRC and the contractor.

If the trader wants to change the number of stamps ordered, the product type or the delivery address, he is required to inform the contractor within 24 hours of placing that order. If the stamps are to be affixed at premises other than that specified at the time of the order, or by a different person than whom previously specified, the trader must give details of the change two clear business days before the stamps are affixed.

If the trader is an irregular stamper, or a registered consignee and he wants to change the premises notified at the time of ordering at which he will be holding unstamped goods, he must inform the contractor within one business day of moving them to the new premises.

Upon delivery to the trader, a signature would be obtained to confirm receipt of the stamps. Any discrepancy between the order and the delivery must be notified to HMRC’scontractor within one business day. The contractor will then react accordingly to the discrepancy within the terms of his contract with HMRC.

Traders acquiring Type A stamps from HMRC’s contractor are required to keep records of their receipt and use – see HMDS2930 on record keeping requirements.

There are no minimum or maximum periods of notice for ordering the stamps. The trader will, however, be made aware of the maximum period of time it will take to distribute the stamps from the date the order is placed, so will need to work back from the time he needs the stamps, to establish when he needs to order them. There is also no restriction on minimum or maximum sizes of order.

A trader acquiring Type A stamps is prohibited from passing on those stamps for use by anyone else except in the type of circumstances covered in HMDS2630. In the event that he did, the stamps, or the product to which they were affixed, would be liable to forfeiture and the trader would be subject to a civil penalty of £250 per stamp, or a more proportionate amount in cases involving a large quantity of stamps. Guidance on issuing civil penalties is covered later in this guidance.