VPDS171900 | Vaping Products Duty and Vaping Duty Stamps: Record keeping: Trader controls

Traders need to undertake regular reconciliations and controls. These should include:

• monthly reconciliation of the duty account to production, movements, imports and sales/dispatches, with explanations for variances

• stamp reconciliation each accounting period: stamps purchased, received, held, applied, destroyed/returned, and unaccounted for (with incident references)

• inventory counts (at least quarterly) for duty‑suspended and duty‑paid stock, including stamped stock; investigate and document any differences

• data quality checks on stamp scans (missing scans, duplicates, mismatches to product/batch)