
2006 No. 202
EXCISE
The Duty Stamps Regulations 2006 (revoked)
Made 1st February 2006
Laid before Parliament 1st February 2006
Coming into force 22nd February 2006
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PART 1 PRELIMINARY
Citation and commencement
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Interpretation
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PART 2 WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS
When a retail container must be stamped or must not be stamped
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Design and appearance
4 
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PART 3 OBTAINING AND RETURNING DUTY STAMPS ETC
Conditions for obtaining type A stamps
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Conditions for obtaining authority to affix type A stamps to retail containers
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Conditions for obtaining authority to incorporate type B stamps into labels
7 
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Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers
8 
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Registration
9 
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Disqualification from being registered
10 
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Changes in information notified in application for registration
11 
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Cessation of registration
12 
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Duty stamps representative
13 
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Ordering and obtaining type A stamps
14 
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Receiving type A stamps
15 
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Returning type A stamps
16 
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Ordering and obtaining the design specification for type B stamps
17 
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Receiving the design specification for type B stamps
18 
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PART 4 AFFIXING DUTY STAMPS TO RETAIL CONTAINERS
Premises where duty stamps etc., may be affixed
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Times at which a retail container must be stamped
20 
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Correct duty stamps
21 
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Correct duty stamps: supplementary provisions
22 
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Affixing duty stamps to retail containers
23 
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Notification and attendance of officers
24 
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PART 5 RECORDS
Records relating to type A stamps
25 
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Records relating to type B stamps
26 
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Other records relating to stamped retail containers
27 
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Preservation of records
28 
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PART 6 EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED
Registered mobile operators
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Export shops
30 
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Compounders
31 
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Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom
32 
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PART 7 MISCELLANEOUS
Notification of lost or stolen duty stamps or design specifications
33 
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Drawback of excise duty
34 
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Offence of possession, sale etc of unstamped containers
35 
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Prohibition on passing on type A stamps
36 
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Prohibition on passing on design specification for type B stamps
37 
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Prohibition on refilling stamped retail containers
38 
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Amendment to the Excise Warehousing (Etc.) Regulations 1988
39 
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SCHEDULE
APPEARANCE OF DUTY STAMPS
regulation 4
A type A stamp:

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A type B stamp:

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