G/TBT/N/GBR/12
Page 1

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 circulated 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

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 spirits, 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 language(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 lay down the design and physical appearance of the two types of duty stamps which business will be able 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, the 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 certain of their actions with regard to duty stamps.
7. / Objective and rationale, including the nature of urgent problems where applicable: Spirits fraud costs the UK Government an estimated £250 million in lost revenue annually. Duty stamps are a key element of the Government’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 scheme 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:
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: