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VPDS171500 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: Importers

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

Importers must:

  • retain import declarations (CDS), invoices and packing lists; evidence of whether goods entered duty suspension or were released for consumption

  • where products are released for consumption on import, ensure stamps were affixed in time and keep evidence of stamp activation/application linked to the import entry

  • keep Post VAT Accounting (VAT) evidence separate from the VPD records and ensure quantities/volumes match across systems