23.—(1) When a duty stamp, or label incorporating a duty stamp, is affixed to a retail container it must be affixed securely so that the duty stamp cannot be removed without its being obviously damaged.
(2) A type A stamp may be affixed to any surface of a retail container of [F1alcoholic product] other than—
(a)the base, or
(b)a part of any surface that would result in the stamp being in contact with—
(i)the stopper, cork, cap, or other closure of that container, or
(ii)any label affixed to that container.
(3) A label incorporating a type B stamp must be affixed to a surface of a retail container of [F1alcoholic product] that is normally visible to a purchaser when it is exposed for sale by retail, or would be visible if the container were—
(a)removed from any tube, box, or other packaging in which it is presented for retail sale, or
(b)turned through 180° on a vertical axis.
Textual Amendments
F1Words in Regulations substituted (31.7.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), Sch. para. 10(9) (with Sch. para. 10(10))
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97