PART 4AFFIXING DUTY STAMPS TO RETAIL CONTAINERS
Times at which a retail container must be stampedC1C220
F21
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2
In the case of a retail container of alcoholic liquor imported from F3a 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.
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 F1.
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.