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VPDS132000 | Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria

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

Where certain criteria are met, the need for a guarantee may be waived. It is for you, as the caseworker, to decide on whether the waiver can be applied.

If you decide that the waiver cannot be applied, then the trader can appeal against this decision.

Contents4 entries

  1. VPDS132010Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: Warehousekeeper/Duty Deferment
  2. VPDS132020Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK manufacturers
  3. VPDS1320230Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK duty stamp representatives
  4. VPDS132040Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: Meaning of 'adverse compliance history'