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VPDS141000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Approval for applying duty stamps in the UK

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

An application to be approved for duty stamps is made via an online application form.

Only people who are approved may apply duty stamps in the UK. To be approved, either of the following conditions must be met:

  • the trader has applied to HMRC in order to be approved and the person is approved as a UK vaping manufacturer

  • the trader has a fixed establishment within the UK and HMRC are satisfied they are fit and proper to be approved

For the purposes of confirming whether or not the trader has a fixed establishment in the UK, see the guidance on fixed establishment.