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VPDS161800 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Stamps are damaged after receipt

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

Where a trader damages stamps, they will be required to:

  • scan the stamps

  • destroy them

  • retain the packaging for HMRC inspection

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.