32.—F1(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(2) Retail containers of [F2alcoholic 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 F3 may be unstamped.

(3) Retail containers of [F2alcoholic 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 [F2alcoholic 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 [F2alcoholic 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 [F2alcoholic product] exceeds any limit on quantity specified in the Order,

(b)the [F2alcoholic product] is declared as required by section 78(1) of the Customs and Excise Management Act 1979F5 [F6or by or under section 3 of the Taxation (Cross-border Trade) Act 2018], and

(c)the excise duty on that [F2alcoholic product] is paid.