SolvedVPDS161900 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Stamps are damaged before receipt/in transit
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
Where a trader receives damaged stamps that cannot be used, they shall be returned to the stamps supplier who will destroy them. They should not be retained by the trader for any reason, however their records relating to receipt of stamps should reflect this process.