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VPDS132010 | Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: Warehousekeeper/Duty Deferment

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

To meet the waiver criteria, the business:

  • must have operated at least at the VAT threshold for 3 years

  • must have no adverse compliance history with HMRC

  • For more details on this aspect, please refer to the existing guidance on the Excise Payment Security System (EPSS) waiver for duty deferment guarantees here: Excise Payment Security System (EPSS): authorisation criteria