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VPDS069100 | Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Approval risk assessment: Cessation

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

A trader who ceases to manufacture and/or store vaping products must notify HMRC. There is a penalty for failing to do this. See VPDS195100 for details of this penalty.