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VPDS1320230 | Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK duty stamp representatives

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 2 years, if already approved as an excise trader. If they are not, then they must have operated at least at the VAT threshold for 4 years

  • must have no adverse compliance history with HMRC

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)