VPDS171800 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: Wholesalers and retailers

In addition to their normal commercial records required, wholesalers and retailers will be expected to:

• maintain purchasing and sales records showing supplier, date, SKU, volume and stamp presence on retail packs; keep due‑diligence checks on suppliers and evidence that products offered for sale are legitimately stamped after 1 April 2027

• record any seizures or suspected counterfeit/faulty stamps and actions taken