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VPDS101600 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Time of payment - excise warehouses

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

Excise warehouses will pay duty in the usual manner:

  • At the time of removal to home use
    or

  • using a duty deferment agreement

More information is given in section 11 of notice 197.