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VPDS014300 | Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Vaping Duty Stamps (VDS) Scheme

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

Entities intending to affix Vaping Duty Stamps (VDS) to vaping products must apply for separate approval under the VDS scheme. Key points include:

  • VDS approval is not conditional on being an approved UK manufacturer or storage operator

  • VDS may be affixed in an excise warehouse approved under Section 92 of the Customs and Excise Management Act ('CEMA 79') 1979 or a Customs Warehouse

  • where the person affixing the stamps is not UK-based, they must appoint a UK-based representative, who must be seperately approved on behalf of the overseas entity by HMRC

The VDS is a physical stamp incorporating digital features for traceability and authentication, transitional stamps will also be used – these are identical in appearance to the digital stamp except that they don’t have any of the digital features. It must be applied and scanned prior to the product’s release for consumption. The number of stamps that a trader can request is limited per quarter of the year.