VPDS162100 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Stamped CVP is returned to the manufacturer

If stamped product has to be returned to the supplier for any reason (such as it being unmerchantable, for example), then the trader is 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