UK Duty Stamps Scheme


The UK Duty Stamps Scheme is a new measure aimed at tackling spirits duty fraud which took effect from early 2006.

The UK Duty Stamps Scheme applies to bottles of spirits and wine or made wine with a strength of 30 per cent alcohol by volume or more, contained in bottles of 35 centilitres capacity or above. The presence of a Duty Stamp indicates that tax has either been paid or is due to be paid on the contents of the bottle, to which it is attached.

To obtain Duty Stamps, you will first need to register with HM Revenue & Customs for the scheme. You can submit your application to register using our Online Registration Service, or download and submit a paper form using the UK Duty Stamps Scheme Application to Register.

All qualifying bottles of spirits must bear a Duty Stamp when they pass the UK excise duty point and are released onto the UK market.

Further information about the scheme and who needs to register can be found below.

Further help and information



Information for businesses who sell spirits

Download options

This document is available in the following formats

Please be aware that our PDF, Word, Excel and Powerpoint documents will open in a new window.

Download free viewers for all formats >>

$START-DATA$ title=UK Duty Stamps Scheme^ summary=General information on the UK Duty Stamps Scheme, details of the scheme and when it is being introduced.^ doctype=General^ date=11-Aug-2009^ author=ls110653^ $END-DATA$
content tools

See the Excise & Other FAQs if you have any queries.


Don't understand some of our terms ?

Find the answers in our Glossary