The Duty Stamps Regulations 2006

JurisdictionUK Non-devolved
CitationSI 2006/202
  • These Regulations may be cited as the Duty Stamps Regulations 2006 and come into force on 22nd February 2006.
  • (1) In these Regulations—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, orit 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.
  • the words “For the UK market” have been completely removed from it,
  • it has been completely obscured by an indelible dye or ink, or
  • 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.
  • represents and provides services to producers of alcoholic liquor of a particular description,
  • is, and is by law entitled to be, recognised by the authorities of the external territory in which it is established as representing the interests of those producers in that territory, and
  • is by law entitled to require contributions from all producers that it is entitled to represent.
  • (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.entered for removal from an excise warehouse or winery for exportation or shipment as stores,removed from an excise warehouse or winery for exportation or shipment as stores, orexported otherwise than by a private individual for his own use,(2A) A retail container of alcoholic liquor that is to be transported from Great Britain to Northern Ireland or vice versa via the Republic of Ireland shall not be treated as being exported for the purposes of paragraph (2) .(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 (7) In this regulation, “winery” has the meaning given in regulation 4 of the Wine and Made-wine Regulations 1989 .(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.the words “For the UK Market”, “Liable to UK excise duty”, and “HM Revenue & Customs”,a unique alphanumeric reference determined by the Commissioners, andan indication of the product type in the retail container to which the stamp will be affixed, andin 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.produced using the design specification supplied by the appointed contractor, andincorporated into a label that includes, in an easily legible form, a brand under which it is intended that

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