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 help and information
- Excise Information Sheet 03/08
Revised Memorandum of Understanding with Spirits producers
- The Spirits Duty Stamps Scheme: Post Implementation Review. This document summarises the responses received by the Government to its consultation document 'The Spirits Duty Stamps Scheme: Post Implementation Review' including the compliance costs of Duty Stamps to the spirits industry.
- DS5: UK Duty Stamps Scheme public notice. Explains the United Kingdom's requirements for the duty stamping of retail containers of spirits and wine or made wine that are intended for consumption in the UK.
- UK Duty Stamps Regulations.
- Regulatory Impact Assessment for the Alcohol Strategy. This document gives details of the costs and benefits to business of the introduction of the Alcohol Strategy and the UK Duty Stamps scheme. The impact of duty stamps can be found as an Appendix to the document.
- UK Duty Stamps Online Registration Service.
- UK Duty Stamps - Application for registration.
- UK Duty Stamps - Notes for completing Application for Registration.
- UK Duty Stamps - Application to cancel registration.
- UK Duty Stamps - Application to amend registration details.
- UK Duty Stamps Scheme - registration. This leaflet provides guidance about registering for the scheme.
- UK Duty Stamps - registration scenarios.
- UK Duty Stamps - technical information.
Information for businesses who sell spirits
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