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VPDS162300 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Spoilt products

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

Where goods are subject to spoilt goods repayments (see below at VPDS211000), the trader must:

  • advise the stamp supplier of the intention to obliterate the stamps

  • submit a request to HMRC as laid out below

  • 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.

The request to HMRC should comply with the requirements of the external guidance.