PART 7MISCELLANEOUS
Prohibition on refilling stamped retail containersC138
1
Subject to paragraphs (2) and (3), stamped retail containers must not be refilled with F1alcoholic product.
2
A person who bottles F1alcoholic product on which excise duty has been paid may refill a stamped retail container supplied by the person to whose order the F1alcoholic product is being supplied provided that—
a
excise duty has been paid on the F1alcoholic product with which the container is refilled,
b
he affixes a new type A stamp to the container and complies with regulation 23 when he does so.
3
A private individual may refill a stamped retail container with F1alcoholic product—
a
from another stamped retail container, or
b
from a retail container that is not required to be stamped.