VPDS157000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Transferring duty stamps

Duty stamps cannot be transferred between persons, except under the following circumstances:

• between the HMRC appointed duty stamp supplier and a UK manufacturer who wishes to affix the stamps, and vice versa if stamps are being returned

The stamps will be delivered direct to overseas manufacturer from the appointed supplier, and the reverse is true for stamps which have to be returned. The UK Representative should not be handling the duty stamps themselves.

If a UK manufacturer also imports vaping products and they wish to have the duty stamps affixed overseas, they will need to be approved as a UK representative in order to facilitate the overseas supply of duty stamps.