VPDS012000 | Vaping Products Duty and Vaping Duty Stamps: introduction: What this guidance is about

This guidance explains how vaping products are:

• manufactured

• stored under duty suspense

• moved under duty suspense

It also explains the purpose of vaping duty stamps (VDS) and gives guidance to officers in ensuring that manufacturers, importers and exporters understand and comply with VDS requirements. This also includes UK representatives.

This guidance uses the primary and secondary legislation and explains HMRC policy regarding those regulations and gives guidance on their application.

Tertiary legislation is contained in external guidance, some sections of which have force of law.