VPDS101400 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Time of payment - manufacturers

Duty is due to be paid by the 15th day of the month following the accounting period it relates to; for example, the duty liability from goods released to home use in May would be due by 15 June. It is important to note that the duty is due immediately at the time of removal from the approved premises, however it is deferred until the payment date of the 15th of the following month.

This is a requirement under regulation 11(3) VPPDSC 26.