VPDS171600 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: UK representatives

UK representatives must:

• keep approvals, guarantees and due diligence over counterparties; stamp orders/shipments to named overseas affixers; reconciliation of stamps ordered, dispatched, applied and returned; incident logs (loss/theft/damage)

• retain the data exported from the supplier platform for audit, including who applied/activated stamps overseas and when