PART 4 AFFIXING DUTY STAMPS TO RETAIL CONTAINERS

20 Times at which a retail container must be stamped
1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reg. 20(1) omitted (31.12.2020) by virtue of The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 18(a) (with reg. 23) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.
2 In the case of a retail container of alcoholic liquor imported from a place outside the United Kingdom and held by an authorized warehousekeeper on premises that are not a tax warehouse, that container must be stamped within 14 days of its being imported into the United Kingdom.
Words in reg. 20(2) substituted (31.12.2020) by The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15), regs. 1, 18(b) (with reg. 23) (as amended by S.I. 2020/1494, regs. 1, 4); S.I. 2020/1640, reg. 2, Sch.
3 In the case of a retail container of alcoholic liquor held by an irregular stamper, that container must be stamped within 14 days of its being imported into the United Kingdom.
4 In the case of a retail container of alcoholic liquor held by a compounder, that container must be stamped at the time that it is removed from the premises specified in regulation 19(1)(e), unless—
(i) the excise duty on the alcohol in the container is to be the subject of a claim for drawback because the container is to be exported, and
(ii) the compounder has complied with regulation 8(1) or, as the case may require, (2) of the Excise Goods (Drawback) Regulations 1995 .
S.I. 1995/1046.
5 In the case of a retail container of alcoholic liquor held by a person who bottles alcoholic liquor on which excise duty has been paid, that container must be stamped at the time that it is removed from the premises specified in regulation 19(1)(d).
6 In any other case, a retail container of alcoholic liquor must be stamped before the excise duty point for the alcoholic liquor it contains.
Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97
Reg. 20 modified (N.I.) by S.I. 2020/1559, reg. 97(2)(ab) (as substituted (13.2.2023) by The Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), reg. 1(2), Sch. 2 para. 40(b))