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Holding and Movements - Duty Stamps
Publisher:
Copyright:
2018 Crown
Holding and Movements - Duty Stamps
Holding and Movement Duty Stamps Manual
GO
Contents
Contents
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Open Section
HMDS1000: Introduction
HMDS1030: Scope of this guidance
HMDS1060: Operational problems not covered by this guidance
Open Section
HMDS2000: Scheme Description
HMDS2030: What are duty stamps?
HMDS2060: Legal provision for the duty stamp scheme
HMDS2090: How the scheme sits with current UK excise holding and movement provisions
HMDS2120: Why was the scheme introduced?
HMDS2150: Background
HMDS2180: What is the purpose of the scheme?
HMDS2210: When were duty stamps introduced?
HMDS2240: Products which are required to bear a duty stamp
HMDS2270: Products which are not required to bear a duty stamp
HMDS2300: Specific exceptions from the requirement to bear a duty stamp
HMDS2330: Stamp Formats
HMDS2360: Design and appearance of the stamp
HMDS2390: Changes to the design and appearance of the duty stamp
HMDS2420: Location/position of stamp on the bottle
HMDS2450: Method of affixing stamps
HMDS2480: Who is able to acquire and affix duty stamps?
HMDS2510: Who can register?
HMDS2540: Temporary Registered Consignees
HMDS2570: Duty Stamps Representatives
HMDS2600: Disqualification
HMDS2630: Who can affix duty stamps?
HMDS2660: Registration procedure
HMDS2690: De-registration/variation of details
HMDS2750: When a stamp may be applied
HMDS2780: Removal from warehouse of products required to bear a duty stamp
HMDS2810: When goods must not bear a duty stamp
HMDS2840: Voiding of stamps
HMDS2870: Claiming drawback on stamped product
HMDS2900: Refilling stamped bottles
HMDS2930: Record keeping requirements
Open Section
HMDS3000: Risk and Assurance
HMDS3030: Introduction
HMDS3060: The role of assurance
HMDS3090: The impact of duty stamps on spirits fraud
HMDS3120: Risks and Controls
HMDS3150: Dealing with non-compliance
HMDS4000: Relevant offences and penalties
[34.228.52.223]
34.228.52.223
