VPDS093000 | Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Customs Warehousing

Unless the authorisation has specific conditions attached to it, a customs warehouse may store vaping products under duty suspense.

A customs warehouse keeper can apply to be approved for VDS and affix them on their premises. They can then release the vaping products to free circulation and/or home use.

Regulation 5 of VPPDSC 26 allows that certain operations may be carried out in a customs warehouse without the need to be approved as a manufacturer. These are:

• packaging

• labelling

• advertising a vaping product, indicating it can be vaporised

Any other forms of operation are not allowable, even if the customs warehouse authorisation would ordinarily allow for it under processing rules.

Unlike excise duty suspense, goods under a customs suspensive regime can move more than once.