. /.  WORLD TRADE  
ORGANIZATION  G/TBT/N/GBR/12 
28 July 2005 
 (05-3405) 
Committee on Technical Barriers to Trade Original:   English 
  
 
NOTIFICATION 
 
The following notification is being circ ulated in accordance with Article 10.6. 
 
1. Member to Agreement notifying:   UNITED KINGDOM
 
If applicable, name of local government involved (Articles 3.2 and 7.2):         
2. Agency responsible:   HM Revenue and Customs 
Name and address (including telephone and fax numbers, e-mail and web-site 
addresses, if available) of  agency or authority designated to handle comments 
regarding the notification shall be  indicated if different from above:    
Department of Trade and Industry 
TBT Enquiry Point (see section 11)  European Commission TBT Enquiry Point  ec-tbt@cec.eu.int 
3. Notified under Article 2.9.2 [  X ], 2.10.1 [   ], 5.6.2 [   ], 5.7.1 [   ], other:         
4. Products covered (HS or CCCN where applicable, otherwise national tariff heading. 
ICS numbers may be provided in  addition, where applicable):   Retail containers with a 
capacity of 35 centilitres or more, containing spir its, or wine or made wine, with a strength 
of 30% alcohol by volume or more which are intended for sale in the UK. 
5. Title, number of pages and langua ge(s) of the notified document:   The Duty Stamps 
Regulations 2005.  (23 pages, in English) 
6. Description of content:   The draft regulations set out the framework for the operation of 
duty stamps for spirits in the UK.  They la y down the design and physical appearance of the 
two types of duty stamps which business will be ab le to use.  They also prescribe who in the 
UK, elsewhere in the EU and outside the EU is able to register for duty stamps purposes and the circumstances under which registration will be  refused or revoked.  The procedures for 
ordering and obtaining duty stamps are described .  The regulations also specify who is able 
to affix duty stamps to retail containers , as are the places where, and times when, duty 
stamps may be affixed.  In addition, th e regulations lay down the circumstances where 
spirits are not required to bear a duty stamp and where they must not bear a stamp.  The regulations also set out the record keeping requirements and obligations on businesses to 
notify Her Majesty’s Revenue and Customs of cer tain of their actions with regard to duty 
stamps. G/TBT/N/GBR/12 
Page 2  
 
 7. Objective and rationale, including the nature of urgent problems where applicable:  
Spirits fraud costs the UK Government an estim ated £250 million in lost revenue annually. 
Duty stamps are a key element of the Governme nt’s wider alcohol strategy which has been 
set up to tackle this problem.  The absence of a duty stamp on bottles of spirits held by 
retailers in the UK will indicate that duty has not been paid on those goods. 
8. Relevant documents:   Draft Duty Stamps Regulations 2005.  
A paper describing the duty stamp schem e is available for information. 
9. Proposed date of adoption:   
Proposed date of entry into force:    1 January 2006  
1 January 2006 
10. Final date for comments:   90 days from date of notification 
11. Texts available from:  National enquiry point [  X ] or address, telephone and fax 
numbers, e-mail and web-site addresses, if available of the other body:   
Marilyn Swain 
Department of Trade and Industry Bay 4140  1 Victoria Street London SW1H 0ET 
United Kingdom 
Tel:   (+44) 20 7215 5580 
Fax:   (+44) 20 7215 2234 E-mail:   marilyn.swain@dti.gsi.gov.uk  
HM Revenue & Customs 
Alcohol Duty Stamps Team 3W Ralli Quays 3 Stanley Street Salford M60 9LA United Kingdom 
Tel:  (+44)161 827 0903 
e-mail:   duty.stamps@hmrc.gsi.gov.uk