VPDS082000 | Vaping Products Duty and Vaping Duty Stamps: Storage: Financial guarantee
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
Under reg. 11 VPPDSC 26, HMRC may require a financial guarantee in relation to any goods held under duty suspense on approved premises. See VPDS131000 for more details on this.