VPDS101200 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Definition of 'manufactured'

A vaping product is deemed manufactured if a substance (that is not duty paid) is combined or mixed with another substance (whether duty paid or not); or otherwise processed and the resulting substance is a vaping product.

If a non-duty paid liquid is packaged, labelled or advertised to indicate it is intended to be vapourised by a vaping device, then this act is to be treated as manufacturing a vaping product.