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VPDS101500 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Method of payment - manufacturers

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

The duty must be paid in one of the following ways:

for duty amounts above £20m, the duty must be paid by CHAPS
for duty amounts below this amount, any method available through Vaping Products Return journey
for approved persons who are agreed to be digitally excluded for any reason under the Equality Act 2010, an alternative method provided by HMRC

The duty cannot be paid in any other way.