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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS060000 · Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval

  • VPDS061000 · Background
  • VPDS062000 · Legislation
  • VPDS063000 · Approval of the person
  • VPDS064000 · Approval of the premises
  • VPDS065000 · Operational restrictions
  • VPDS066000 · Conditions and variations
  • VPDS067000 · Fit and proper considerations
  • VPDS068000 · Reasonable and proportionate tests
  • VPDS069000 · Approval risk assessment
  1. Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval
  2. Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Legislation

VPDS062000 | Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Legislation

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

Approvals are issued pursuant to Regulation 4 of VPPDSC 26.

Each approval encompasses two distinct components: the person (an individual, partnership or legal person) and the premises.

Only one manufacturer will be allowed to operate at any approved premises.

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