# The Duty Stamps Regulations 2006 (revoked) S.I. 2006/202 · made 1 February 2006 · revised to 1 May 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/duty-stamps-regulations-2006-revoked/pdf/uksi_20060202_en.pdf; Explanatory Memorandum https://openlegislation.uk/duty-stamps-regulations-2006-revoked/pdf/uksiem_20060202_en.pdf ## Introductory text EXCISE Made 1st February 2006 Laid before Parliament 1st February 2006 Coming into force 22nd February 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 1: PRELIMINARY ## 1 Citation and commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 2: WHEN RETAIL CONTAINERS MUST BE STAMPED OR MUST NOT BE STAMPED AND THE DESIGN AND APPEARANCE OF DUTY STAMPS ## 3 When a retail container must be stamped or must not be stamped . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Design and appearance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: OBTAINING AND RETURNING DUTY STAMPS ETC ## 5 Conditions for obtaining type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Conditions for obtaining authority to affix type A stamps to retail containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Conditions for obtaining authority to incorporate type B stamps into labels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Disqualification from being registered . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Changes in information notified in application for registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Cessation of registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Duty stamps representative . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Ordering and obtaining type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Receiving type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Returning type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Ordering and obtaining the design specification for type B stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Receiving the design specification for type B stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 4: AFFIXING DUTY STAMPS TO RETAIL CONTAINERS ## 19 Premises where duty stamps etc., may be affixed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Times at which a retail container must be stamped . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Correct duty stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Correct duty stamps: supplementary provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Affixing duty stamps to retail containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Notification and attendance of officers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 5: RECORDS ## 25 Records relating to type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Records relating to type B stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Other records relating to stamped retail containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Preservation of records . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 6: EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED ## 29 Registered mobile operators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 30 Export shops . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 Compounders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 7: MISCELLANEOUS ## 33 Notification of lost or stolen duty stamps or design specifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Drawback of excise duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Offence of possession, sale etc of unstamped containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36 Prohibition on passing on type A stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 37 Prohibition on passing on design specification for type B stamps . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 Prohibition on refilling stamped retail containers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 Amendment to the Excise Warehousing (Etc.) Regulations 1988 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule: APPEARANCE OF DUTY STAMPS ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/uksi/2006/202 (the official version) Page: https://openlegislation.uk/duty-stamps-regulations-2006-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.