The Duty Stamps Regulations 2006 No. 202

1. Introductory Text

2. PART 1 PRELIMINARY

   1. 1. Citation and commencement

   2. 2. Interpretation

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

   1. 3. When a retail container must be stamped or must not be stamped

   2. 4. Design and appearance

4. PART 3 OBTAINING AND RETURNING DUTY STAMPS ETC

   1. 5. Conditions for obtaining type A stamps

   2. 6. Conditions for obtaining authority to affix type A stamps to retail containers

   3. 7. Conditions for obtaining authority to incorporate type B stamps into labels

   4. 8. Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers

   5. 9. Registration

   6. 10. Disqualification from being registered

   7. 11. Changes in information notified in application for registration

   8. 12. Cessation of registration

   9. 13. Duty stamps representative

   10. 14. Ordering and obtaining type A stamps

   11. 15. Receiving type A stamps

   12. 16. Returning type A stamps

   13. 17. Ordering and obtaining the design specification for type B stamps

   14. 18. Receiving the design specification for type B stamps

5. PART 4 AFFIXING DUTY STAMPS TO RETAIL CONTAINERS

   1. 19. Premises where duty stamps etc., may be affixed

   2. 20. Times at which a retail container must be stamped

   3. 21. Correct duty stamps

   4. 22. Correct duty stamps: supplementary provisions

   5. 23. Affixing duty stamps to retail containers

   6. 24. Notification and attendance of officers

6. PART 5 RECORDS

   1. 25. Records relating to type A stamps

   2. 26. Records relating to type B stamps

   3. 27. Other records relating to stamped retail containers

   4. 28. Preservation of records

7. PART 6 EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED

   1. 29. Registered mobile operators

   2. 30. Export shops

   3. 31. Compounders

   4. 32. Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom

8. PART 7 MISCELLANEOUS

   1. 33. Notification of lost or stolen duty stamps or design specifications

   2. 34. Drawback of excise duty

   3. 35. Offence of possession, sale etc of unstamped containers

   4. 36. Prohibition on passing on type A stamps

   5. 37. Prohibition on passing on design specification for type B stamps

   6. 38. Prohibition on refilling stamped retail containers

   7. 39. Amendment to the Excise Warehousing (Etc.) Regulations 1988

9. Signature

10. 1. SCHEDULE

       APPEARANCE OF DUTY STAMPS

       1. A type A stamp:

       2. A type B stamp:

11. Explanatory Note