VPDS162400 | Vaping Products Duty and Vaping Duty Stamps: Scanning events: Exceptions to scanning

Duty stamps and aggregated duty stamps do not need to be scanned when:

• the scanning equipment of the person liable to scan the duty stamps is unusable when the scanning event occurs

• the data stamps system is unusable when the scanning event occurs

• it is not possible to scan the stamps at the time of importation

• after the first scan, a duty stamp scanning feature fails, preventing the product from continuing its journey

• any other event as specified in the external guidance

When scanning cannot occur, the trader must:

• upload the relevant data to the data stamps system that would have been captured by scanning

• complete the upload at the same time the scan would have been required when a scanning event occurred