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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS160000 · Vaping Products Duty and Vaping Duty Stamps: Scanning events

  • VPDS161100 · Background
  • VPDS161200 · Aggregated duty stamps
  • VPDS161300 · Transitional duty stamps
  • VPDS161400 · Digital duty stamps
  • VPDS161500 · Duty stamps affixed in the UK
  • VPDS161600 · Duty stamps affixed outside the UK
  • VPDS161700 · Exports from the UK
  • VPDS161800 · Stamps are damaged after receipt
  • VPDS161900 · Stamps are damaged before receipt/in transit
  • VPDS162000 · Stamps are suspected of being involved in fraudulent activity
  • VPDS162100 · Stamped CVP is returned to the manufacturer
  • VPDS162200 · Goods are seized as liable to forfeiture by HMRC
  • VPDS162300 · Spoilt products
  • VPDS162400 · Exceptions to scanning
  1. Vaping Products Duty and Vaping Duty Stamps: Scanning events
  2. Vaping Products Duty and Vaping Duty Stamps: Scanning events: Transitional duty stamps

VPDS161300 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Transitional duty stamps

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

A transitional duty stamp will have the same design features as the digital stamp (including being the same size but a different colour), but without the ability to be scanned. A transitional stamp may not be:

  • obtained after 31 August 2026 (when digital stamps will be mandatory)

  • affixed to the packaging of any liable vaping product packaged after 30 September 2026

Transitional stamps may legitimately remain in retail premises after 31 March 2027, so caution should be exercised if they are found.

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