VPDS161700 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Exports from the UK

If vaping products have stamps affixed and are to be exported, then the trader will be required to:

• scan the stamps before export

• destroy the stamps

The person who was liable for affixing the stamps must then notify the duty stamps supplier of the export event and the destruction of the stamps. This notification should be made as soon as practicably possible.

In order for the stamps to be destroyed, they must be indelibly marked or physically torn in such a way that neither the human readable code nor the barcode remains intact.