VPDS155000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Premises where duty stamps may be affixed

Duty stamps may only be affixed to packaging at the premises cited on the duty stamps approval letter. Where the vaping products have been imported and are under a duty suspension arrangement then they may be affixed in the customs or excise warehouse to which they were consigned, subject to the trader being approved for VDS.

If the duty stamps are to be affixed outside the UK, then this can only be done at the overseas premises notified by the duty representative as part of their approval process.