VPDS011000 | Vaping Products Duty and Vaping Duty Stamps: introduction: Who should read this guidance

This guidance has been written primarily for assurance officers and their managers who are concerned with vaping product duty (‘VPD’) and vaping duty stamps (‘VDS’). This guidance assumes that you have undertaken the Kallidus learning on VPD and VDS:

• LR00890 - VPD and VDS Awareness

• LR00894 - Vaping Products Duty and Vaping Duty Stamps Approvals Overview

It also assumes a basic understanding of excise warehousing and the movement of duty suspended excise goods. The relevant Kallidus learning is:

• LR00225a – Introduction to Excise Warehousing

• LR00225b – Excise: The Warehousekeeper

• LR00225c – Excise: Goods in the Warehouse

• LR00226a – Excise Movements