VPDS152000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: How the stamps should be affixed

A vaping duty stamp must be affixed to the outermost layer of packaging in which the product is intended to be sold.

A vaping duty stamp must be affixed in such a way that the packaging cannot be opened without the product, the stamp, or both being visibly and irreparably damaged. In addition, the following conditions apply to affixation:

• where opening the product would destroy the stamp, either the scannable element or the alphanumeric code on the stamp must remain readable

• where a ‘dry’ stamp is used, it must be affixed using an adhesive such that any attempt to remove the stamp results in its destruction

• where a ‘wet’ stamp is used, the affixing operator must take all reasonable steps to ensure that the adhesive bond to the packaging’s surface is strong enough to prevent the stamp being removed without being destroyed

• no packing element may be placed on top of the stamp

• the stamp must not be affixed in a way that obstructs any other required regulatory device

• the scannable element of the duty stamp must be placed on a flat surface