VPDS014500 | Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Duty Payment and Accounting Periods

Duty liabilities arising from VPD may be deferred until the 15th calendar day of the month following the end of the accounting period to which the liability relates. This deferment facility will be afforded to every trader who is approved as a manufacturer.

The accounting period is a calendar month.