EXCISE PART 1 PRELIMINARY Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Interpretation 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Design and appearance 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 OBTAINING AND RETURNING DUTY STAMPS ETC Conditions for obtaining type A stamps 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions for obtaining authority to affix type A stamps to retail containers 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions for obtaining authority to incorporate type B stamps into labels 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conditions for obtaining authority to affix labels incorporating type B stamps to retail containers 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Registration 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disqualification from being registered 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changes in information notified in application for registration 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cessation of registration 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty stamps representative 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordering and obtaining type A stamps 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receiving type A stamps 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Returning type A stamps 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Ordering and obtaining the design specification for type B stamps 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receiving the design specification for type B stamps 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 AFFIXING DUTY STAMPS TO RETAIL CONTAINERS Premises where duty stamps etc., may be affixed 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Times at which a retail container must be stamped 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Correct duty stamps 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Correct duty stamps: supplementary provisions 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Affixing duty stamps to retail containers 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notification and attendance of officers 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 RECORDS Records relating to type A stamps 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Records relating to type B stamps 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other records relating to stamped retail containers 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Preservation of records 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 6 EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED Registered mobile operators 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Export shops 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Compounders 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United Kingdom 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 7 MISCELLANEOUS Notification of lost or stolen duty stamps or design specifications 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drawback of excise duty 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Offence of possession, sale etc of unstamped containers 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition on passing on type A stamps 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition on passing on design specification for type B stamps 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prohibition on refilling stamped retail containers 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amendment to the Excise Warehousing (Etc.) Regulations 1988 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .