VPDS050300 | Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Reviewing an application

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

All traders making an application for VPD, VDS or as a UK representative will have to have a premises visit. This is mandatory in all cases and there are no exceptions (this includes traders who are already approved as customs or excise warehouses)

Once you have undertaken the visit, you will need to consider whether to:

• grant the approval

• approve with additional conditions

• refuse the application