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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS150000 · Vaping Products Duty and Vaping Duty Stamps: Duty stamps

  • VPDS151000 · When a product is deemed to be stamped
  • VPDS152000 · How the stamps should be affixed
  • VPDS153000 · Duty stamps lifespan
  • VPDS154000 · The duty stamp itself
  • VPDS155000 · Premises where duty stamps may be affixed
  • VPDS156000 · Transitional duty stamps
  • VPDS157000 · Transferring duty stamps
  • VPDS158000 · Exceptions for requirement to stamp
  • VPDS159000 · Lost and damaged duty stamps
  1. Vaping Products Duty and Vaping Duty Stamps: Duty stamps
  2. Vaping Products Duty and Vaping Duty Stamps: Duty stamps: When a product is deemed to be stamped

VPDS151000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: When a product is deemed to be stamped

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

A vaping product is deemed stamped if it has a duty stamp affixed to the retail packaging, and the stamp has been activated (note that for transitional stamps, no activation is required or possible). A stamp is deemed to be activated once it has been scanned (see VPDS160000 for details of scanning events).

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