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Updates: Holding and Movements - Duty Stamps

2022

15 December 2022 published amendments

Scheme Description: Registration procedure

Removed the address under 'processing the application'

2021

29 June 2021 published amendments

17 March 2021 published amendments

When a Stamp May Be Applied: Accompanied commercial shipments from other Member States

Changes due to end of IP following the UK's exit from the EU

When a Stamp May Be Applied: Unaccompanied personal and commercial movements from outside the UK

Changes due to end of IP following the UK's exit from the EU

When a Stamp May Be Applied: Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)

Changes due to the end of the IP following the UK's exit from the EU

When a Stamp May Be Applied: Occasional Importers

Changes due to end of IP following the UK's exit from the EU

When a Stamp May Be Applied: Registered Consignees

Changes due to the end of the IP following the UK's exit from the EU

Scheme Description: Who can register?

Changes due to the end of the IP following the UK's exit from the EU

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

Changes needed as a result of the end of the IP following the UK's exit from the EU

Scheme Description: Legal provision for the duty stamp scheme

Changes made for UK's exit from the EU

2018

14 December 2018 published amendments

Risk and Assurance: The role of assurance

REDS replaced by Registered Consignee

2017

7 December 2017 published amendments

Risks and Controls: Registered Consignees, importers and TemporaryRegistered Consignees

Word spacing errors corrected. REDS replaced by Registered Consignees and Occasional Importers replaced by Temporary Registered Consignees

Record keeping requirements: Records to be kept for stamped goods held or moved

Reference to REDS replaced with Registered Consignee. Word spacing errors corrected.

When a Stamp May Be Applied: Accompanied commercial shipments from other Member States

Reference to Occasional Importer regime replaced by Temporary Registered Importer Scheme. Word spacing errors corrected

When a Stamp May Be Applied: Unaccompanied commercial imports which are cleared at the port

References to REDS,REDS Agents and Occasional Importers replaced with Registered Consignees and Temporary Registered Consignees. word spacing errors corrected.

When a Stamp May Be Applied: Goods sold by traders in other Member States under distance selling arrangements (covers unaccompanied personal or commercial movements from the European Community)

Reference to Directive 92/12 replaced with Directive 118/08 and duty representative replaced by tax representative. Word spacing errors corrected.

When a Stamp May Be Applied: Occasional Importers

References to REDS and Occasional Importers replaced by Registered Consignees and Temporary Registered Consignees (TRCs). Deleted reference to HMWR legislation and replaced with HMDP legislation reference. Word spacing errors corrected.

When a Stamp May Be Applied: Registered Consignees

References to traders approved as Registered Excise Dealers and Shippers (REDS) replaced by Registered Consignees. HMWR 1993 Regulations reference replaced with HMDP 2010 Regulations reference. REDS agent and principal references deleted.

Scheme Description: Temporary Registered Consignees

Amended Occasional Importers to Registered Consignees

Scheme Description: Legal provision for the duty stamp scheme

Deleted Council Directive 92/12 and replaced with Directive 2008/118