VPDS161100 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Background

A scanning event is when duty stamps are scanned. Instances when scanning must take place includes:

• scanning after a stamp has been affixed to activate it (remember that a stamp is not active if it has not been scanned)

• moved between premises under duty suspension (either customs or excise duty suspension). A product is deemed to be finished once it has been packaged for retail sale.

• importation

• exportation

• prior to destruction

• at the point of seizure

• drawback