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VPDS171400 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: VDS specific record keeping requirements

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

Those traders approved for VDS will be required to keep the following records:

  • stamp lifecycle: orders/receipts of stamps; secure storage logs; returns/credits of unused or spoilt stamps; records of lost, stolen or damaged stamps and incident outcomes

  • stamped product inventory: stamped stock on hand by SKU and batch