Information for ruling 600013545
This section is Advance Tariff Ruling
- Start date
- 11 Aug 2025
- Expiry date
- 10 Aug 2028
- Commodity code
- 4907001000 (opens in new tab)
- Description
- Stamped paper. A security printed paper stamp or label bearing a hologram intended to be applied to Tobacco or Alcohol products. The printed paper label and its hot stamped foil hologram is made of polyurethane, polyester and aluminium layers. It is supplied in multiples of 500 in stack form. The security printed paper label is given a unique identifier code/QR/Barcode at point of manufacture of the security printed paper label which the customer and issuing authority will use to cross reference against the approvals they have given to importers and manufacturers to purchase the stamps. Also, the stamps on the product determine excise to be paid at point of entry/within bonded warehouses prior to distribution or that duty has already been paid.
- Keywords
-
- REVENUE STAMPS
- ON PAPER
- PRINTED PAPER PRODUCTS
- PRINTED
- WITH DESIGN-PRINTED PLASTICS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 - Has been used to classify this product by the terms of heading 4907 - Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. Digit Code: 490700 10 - Postage, revenue and similar stamps Also Classified in Accordance with :- Harmonized System Explanatory Note (HSENs) (A) (2) to Heading 4907