HMDS2750 - When a Stamp May Be Applied: Contents

1. HMDS2752

   Subject to certain exceptions, relevant products must bear a a duty stamp at the time that they pass a duty point
2. HMDS2754

   For products bottled in duty suspension in the UK
3. HMDS2756

   For UK duty paid products bottled or rebottled in the UK
4. HMDS2758

   For product bottled overseas
5. HMDS2760

   Registered Consignees
6. HMDS2762

   Occasional Importers
7. HMDS2764

   Goods sold by traders in other Member States under distance selling arrangements (Covers unaccompanied personal or commercial movements from the European Community)
8. HMDS2766

   Unaccompanied personal and commercial imports from outside the UK
9. HMDS2768

   Treatment of gifts (applies to personal imports only)
10. HMDS2770

    Unaccompanied commercial imports which are cleared at the port
11. HMDS2772

    Accompanied personal acquisitions of goods from other EU Member States which are duty paid in the other Member State
12. HMDS2774

    Accompanied personal imports from outside the UK
13. HMDS2776

    Accompanied commercial shipments from other Member States
14. HMDS2778

    Accompanied commercial imports from outside the UK and EU