VPDS094000 | Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
A key point to remember when considering EU to NI movements (and vice versa) is that the EU does not, at present, recognise vaping products to be excise goods (this includes the Republic of Ireland; whilst they have a tax on vaping products separately to the UK, this is not an excise duty).
Contents4 entries
- VPDS094100Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from NI to GB
- VPDS094200Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from GB to NI
- VPDS094300Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from NI to EU
- VPDS094400Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland: Movements from EU to NI