VPDS072000 | Vaping Products Duty and Vaping Duty Stamps: Manufacture: Definition of manufactured

A vaping product is considered to be manufactured if:

• a liquid or substance that hasn't had duty paid on it which is:

  • mixed with another substance (even if this is duty paid)

  • changed or processed in some way

• and the result is a vaping product

If a liquid that hasn't had duty paid has any of the following properties:

• packaged

• given a label

• advertised in a way that shows it's meant to be used in a vape

Then that act of packaging, labelling, or advertising is also treated as manufacturing a vaping product. It is important to note that some limited forms of production (for example, relabelling) are allowable outside of a manufacturer’s approved premises.

When we talk about a substance or liquid that hasn't had duty paid, we mean it's either:

• not yet a vaping product

• it is a vaping product, but the duty hasn't been paid or has been deferred under a duty deferment arrangement

This is defined in section 117 of FA26.