The Duty Stamps Regulations 2006

2006 No. 202

EXCISE

The Duty Stamps Regulations 2006

Made 1st February 2006

Laid before Parliament 1st February 2006

Coming into force 22th February 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(2)(fa), 118A(1) and (2), and 127A of the Customs and Excise Management Act 19791, and paragraphs 1, 3, 4, and 5 of Schedule 2A to the Alcoholic Liquor Duties Act 19792:

1 PRELIMINARY

PART 1

PRELIMINARY

S-1 Citation and commencement

Citation and commencement

1. These Regulations may be cited as the Duty Stamps Regulations 2006 and come into force on 22nd February 2006.

S-2 Interpretation

Interpretation

2.—(1) In these Regulations—

“alcoholic liquor” means dutiable alcoholic liquor to which Schedule 2A to the Alcoholic Liquor Duties Act 1979 applies;

“appointed contractor” means the person appointed by the Commissioners to distribute on their behalf type A stamps and the design specification for type B stamps;

“authorized warehousekeeper”, subject to paragraph (4), has the meaning given in Article 4(a) of Council Directive 92/12/EEC3;

“brand” includes any trademark and any visible image or words that identify the person who produced the alcoholic liquor, or the person who is responsible for marketing it;

“business day” has the meaning given in section 92 of the Bills of Exchange Act 18824;

“duty stamps representative” means a person appointed to be such a representative in accordance with regulation 13;

“export shop” has the meaning given in regulation 3 of the Excise Goods (Export Shops) Regulations 20005;

“external territory” means a place in a member State to which Council Directive 92/12/EEC6does not apply, an EEA State, or a territory for whose external relations the United Kingdom or another member State is responsible, and “EEA State” means a State that is a Contracting Party to the European Economic Agreement signed at Oporto on 2nd May 1992 as adjusted by the Protocol signed at Brussels on 17th March 19937;

“irregular stamper” means a person, other than an occasional importer, who imports unstamped retail containers of alcoholic liquor into the United Kingdom and who is not authorized to hold dutiable alcoholic liquor on which excise duty has not been paid;

“merchandise” has the meaning given in regulation 2(1) of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 19998;

“product type” means one of the following descriptions of alcoholic liquor, “brandy”, “gin”, “rum”, “vodka”, “whisky/whiskey”, or “other product”;

“occasional importer” has the meaning given in regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 19929;

“REDS” has the meaning given in regulation 2(1) of the Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992;

“registered mobile operator” has the meaning given in regulation 2(1) of the Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999;

“registered owner” has the meaning given in regulation 2 of the Warehousekeepers and Owners of Warehoused Goods Regulations 199910;

“registered person” means a person who has been registered by the Commissioners under regulation 9, and whose registration has not ceased by virtue of regulation 12;

“tax warehouse” has the meaning given in Article 4(b) of Council Directive 92/12/EEC;

“third country” means a place that is neither a member State nor an external territory;

“unique reference number” means the number determined by the Commissioners for the purposes of regulation 4(3)(b)(i);

“unique registration number” means the number determined by the Commissioners for the purposes of regulation 9(3).

(2) For the purposes of these Regulations, a retail container of alcoholic liquor is to be treated as stamped if—

(a)

(a) it carries a duty stamp of a type that complies with, and has been affixed in accordance with, the laws of the Isle of Man, or

(b)

(b) it carries a label that has been so affixed to the container, and the label incorporates a duty stamp of a type that complies with the laws of the Isle of Man.

(3) For the purposes of these Regulations, a retail container of alcoholic liquor is to be treated as unstamped if it bears a duty stamp that has been obliterated.

A duty stamp has been obliterated if, but only if—

(a) the words “For the UK market” have been completely removed from it,

(b) it has been completely obscured by an indelible dye or ink, or

(c) it has been completely covered by a label using an adhesive that prevents that label from being removed without also destroying the stamp.

(4) For the purposes of these Regulations, a producers' collective is to be treated as an authorized warehousekeeper.

A producers' collective is a body of persons (whether incorporated or not) that—

(a) represents and provides services to producers of alcoholic liquor of a particular description,

(b) is, and is by law entitled to be, recognized by the authorities of the member State or external territory in which it is established as representing the interests of those producers in that State or territory, and

(c) is by law entitled to require contributions from all producers that it is entitled to represent.

2 WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS

PART 2

WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS

S-3 When a retail container must be stamped or must not be stamped

When a retail container must be stamped or must not be stamped

3.—(1) Subject to this regulation, regulation 20, and to the exceptions prescribed in Part 6, retail containers of alcoholic liquor must be stamped if the excise duty point for that alcoholic liquor falls on or after 1st October 2006.

(2) A retail container of alcoholic liquor that is—

(a)

(a) entered for removal from an excise warehouse or winery for exportation or shipment as stores,

(b)

(b) removed from an excise warehouse or winery for exportation or shipment as stores, or

(c)

(c) exported otherwise than by a private individual for his own use,

must not be stamped.

(3) A retail container of alcoholic liquor must not be stamped if the alcoholic liquor it contains is intended for consumption outside the United Kingdom and Isle of Man; but this does not apply to a retail container of alcoholic liquor exported by a private individual for his own use.

(4) A retail container of alcoholic liquor that is exposed for retail sale outside the United Kingdom and Isle of Man must not be stamped.

(5) A retail container filled with anything that is not alcoholic liquor must not be stamped.

(6) Paragraphs (2), (3), and (4) do not apply to a retail container of alcoholic liquor that is merchandise or to a retail container of alcoholic liquor that is for use in an export shop.

(7) In this regulation, “winery” has the meaning given in regulation 4 of the Wine and Made-wine Regulations 198911.

S-4 Design and appearance

Design and appearance

4.—(1) A duty stamp is a 25mm diameter disc that has one of the appearances illustrated in the Schedule.

(2) The dominant colour of a duty stamp is magenta.

(3) A duty stamp includes the following in black characters—

(a)

(a) the words “For the UK Market”, “Liable to UK excise duty”, and “HM Revenue & Customs”,

(b)

(b) in the case of a type A stamp—

(i) a unique alphanumeric reference determined by the Commissioners, and

(ii) an indication of the product type in the retail container to which the stamp will be affixed, and

(c)

(c) in the case of a type B stamp, an alphanumeric reference determined by the Commissioners.

(4) A duty stamp is printed on a white background using inks that do not normally fade when exposed to sunlight for a year or more.

(5) A duty stamp is printed using materials that are water fast and scuff resistant.

(6) A type B stamp is—

(a)

(a) produced using the design specification supplied by the appointed contractor, and

(b)

(b) incorporated into a label that includes, in an easily legible form, a brand under which it is intended that the alcoholic liquor will be sold by retail.

3 OBTAINING AND RETURNING DUTY STAMPS ETC

PART 3

OBTAINING AND RETURNING DUTY STAMPS ETC

S-5 Conditions for obtaining type A stamps

Conditions for obtaining type A stamps

5.—(1) A person may not obtain a type A stamp unless he is authorized to do so by this regulation.

(2) A registered person who is not a registered owner is authorized.

(3) A registered person who is a registered owner is authorized if he is also an authorized warehousekeeper (or a person of equivalent status in an external territory), REDS, irregular stamper, compounder, a person who bottles alcoholic liquor in the United Kingdom, the holder of an excise licence under section 54(2) or 55(2) of the Alcoholic Liquor Duties Act 1979, or he does not have a fixed establishment in the Communities or an external territory and he carries on a trade or business that consists of or includes distilling, manufacturing, or bottling, alcoholic liquor.

(4) An occasional importer is authorized to obtain type A stamps from the Commissioners, but is not authorized to obtain them from any other person.

(5) Subject to paragraph (6), a person who intends to affix type A stamps to retail containers on behalf of a person who is authorized to obtain type A stamps from the appointed contractor is authorized to obtain those stamps from that person.

(6) A person is not authorized to obtain type A stamps from another person authorized to obtain those stamps, unless the registered person from whom the stamps will be obtained has given the appointed contractor the information specified in regulation 14(2)(e) and (g) and, if the case so requires, complied with regulation 14(5).

S-6 Conditions for obtaining authority to affix type A stamps to retail containers

Conditions for obtaining authority to affix type A stamps to retail containers

6...

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