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VPDS101700 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Method of payment - excise warehouses

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

Excise warehouses will pay VPD on form W4 (or W4D if deferment accounting is used). Note that a W5/W5D is only for alcohol products and a W6/W6D is only for tobacco products.