VPDS153000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Duty stamps lifespan

Duty stamps must be affixed to the packaging of the vaping product, and activated, within 12 months from the date they were obtained from the supplier.

Any unused stamps after this period must be returned to the supplier within 30 days of the end of the 12-month period. Failure to comply with this condition may result in financial penalties being issued (see penalties at VPDS193000) as the stamps would be deemed lost after this time.

For example, stamps purchased on 01 February must be affixed by 31 January the following year. If they are not they would have 30 days from 31 January to return them to the supplier or else they would face penalties as they would be deemed lost at that point in time.