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VPDS171700 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: Warehousekeepers

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

In addition to their normal record keeping responsibilities, warehousekeepers are expected to:

  • keep warehouse stock accounts (by owner, product and duty status), receipts/dispatches, and references for movements in duty suspension (including EMCS where applicable)

  • if affixing stamps in warehouse, ensure duty‑suspended restrictions for stamped stock are followed