VPDS101300 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Duty point - time of release

Duty is due at the time that the vaping products have been released to home use. This will be the earlier time of when the goods leave duty suspense.

It could also be the point at which they are imported if they are not entered into a customs and/or excise duty suspension arrangement.

Section 115 of FA26 makes this a requirement.

It is also a legal requirement under regulation 9 of VPPDSC 26 that when goods pass the duty point, they must be packaged in retail packaging.