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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: Goods are seized as liable to forfeiture by HMRC

VPDS162200 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Goods are seized as liable to forfeiture by HMRC

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

Where HMRC activity results in liable vaping product being seized, the HMRC Officer must scan each vaping product’s stamp [or an aggregate stamp] prior to them being consigned to the appointed storage contractor. This will deactivate the stamp and provide continuity of evidence, as they will then be scanned by the appointed storage contractor on receipt and disposal.

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