The Duty Stamps Regulations 2006

Receiving type A stamps

15.—(1) When duty stamps are delivered to a registered person, that person, or someone specifically authorized by him, must acknowledge receipt of those stamps—

(a) by signing a form of acknowledgement that is proffered by the person delivering those stamps, or

(b) if no such form is proffered, by signing the form of acknowledgement enclosed with the stamps and sending it, without delay, to the appointed contractor.

If the registered person is not an individual, any individual partner, director, senior manager, or other person having the direction or control of that registered person may sign the form of acknowledgement or authorize another person to sign it.

(2) When duty stamps are delivered to an occasional importer he must acknowledge receipt of those stamps—

(a) by signing a form of acknowledgement that is proffered by the person delivering those stamps, or

(b) if no such form is proffered, by signing the form of acknowledgement enclosed with the stamps and sending it, without delay, to the Commissioners.

If the occasional importer is not an individual, any individual partner, director, senior manager, or other person having the direction or control of that occasional importer may sign the form of acknowledgement or authorize another person to sign it.

(3) When duty stamps are delivered to a registered person or occasional importer that person must check that the quantity and product type of the stamps delivered is in conformity with the order that he placed.

(4) If the duty stamps delivered to a registered person are not in conformity with the order that he placed, he must, by means of an electronic communication sent to the appointed contractor by the end of the first business day following the day of receipt of the stamps, give the contractor full particulars of the discrepancy between the stamps ordered and the stamps delivered.

(5) If the duty stamps delivered to an occasional importer are not in conformity with the order that he placed, he must, by means of a written communication sent to the Commissioners by the end of the first business day following the day of receipt of the stamps, give the Commissioners full particulars of the discrepancy between the stamps ordered and the stamps delivered.