VPDS158000 | Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Exceptions for requirement to stamp

Duty stamps do not need to be affixed to packaging in the following circumstances:

• where they are to be exported from the UK after manufacture

• where they are to be shipped/carried for use onboard a ship, aircraft or train as stores

• for use in an export shop

• brought into the UK as a part of a passangers personal "duty free" allowance

• where another relief has been afforded