VPDS014200 | Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Manufacturer and Storage Approval Requirements

Any person or legal entity intending to manufacture vaping products in the UK must apply to HMRC for approval as both a manufacturer and a storage operator.

This is a single, combined application process.

Approval to store vaping products cannot be granted independently, it is contingent upon approval as a manufacturer.

If a trader wishes to store vaping products under duty suspense without being approved as a manufacturer, they must be approved as an excise warehouse under section 92 of CEMA 79 or as a customs warehouse if the vaping product is under a customs duty suspension arrangement.