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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: Stamps are suspected of being involved in fraudulent activity

VPDS162000 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Stamps are suspected of being involved in fraudulent activity

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

Where it is reasonably suspected that stamps are involved in fraudulent activity, HMRC will alert the stamp supplier who will take immediate steps to deactivate the stamps and prevent their use. This means that if they are subjected to a scanning event, they will be flagged as illegitimate.

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