VPDS146000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Security

As part of the application process, you should ascertain:

• what controls will be in place to safeguard the duty stamps

• how will their issue for affixation be controlled

• who will have access to the stamps

• details of any audits to be undertaken on stamp stock holdings

• procedures for dealing with lost or damaged stamps