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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS067000 · Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Fit and proper considerations

  • VPDS067010 · Evidence of illicit trading
  • VPDS067020 · Key Persons
  • VPDS067030 · Connections to other non-compliant or fraudulent businesses
  • VPDS067040 · Key persons with criminal convictions
  • VPDS067050 · False or incomplete information on the application
  • VPDS067060 · Record keeping
  • VPDS067070 · Commercial viability
  • VPDS067080 · Outstanding departmental debts
  • VPDS067090 · Due diligence
  • VPDS067100 · Applicants that have previously traded without approval
  1. Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Fit and proper considerations
  2. Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Fit and proper considerations: Commercial viability

VPDS067070 | Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Fit and proper considerations: Commercial viability

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

You should carry out checks to assess the commercial viability and/or credibility of the applicant business.

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

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