PART 6EXCEPTIONS FROM REQUIREMENT THAT RETAIL CONTAINERS BE STAMPED

Diplomats and other persons enjoying immunities and privileges, and travellers from outside the United KingdomC132

F31

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2

Retail containers of F6alcoholic product in respect of which relief from excise duty is afforded by an Order made under section 13A(1) of the Customs and Excise Duties (General Reliefs) Act 1979 F1 may be unstamped.

3

Retail containers of F6alcoholic product obtained by a person in F4a place outside the United Kingdom, and imported into the United Kingdom by him, may be unstamped if paragraph (4) or paragraph (5) below applies.

4

This paragraph applies if relief from excise duty on that F6alcoholic product is afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979.

5

This paragraph applies if relief from excise duty on that F6alcoholic product—

a

would have been afforded by an Order made under section 13(1) of the Customs and Excise Duties (General Reliefs) Act 1979, but for the fact that the quantity of that F6alcoholic product exceeds any limit on quantity specified in the Order,

b

the F6alcoholic product is declared as required by section 78(1) of the Customs and Excise Management Act 1979F2F5or by or under section 3 of the Taxation (Cross-border Trade) Act 2018, and

c

the excise duty on that F6alcoholic product is paid.