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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS182000 · Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions

  • VPDS182100 · When conditions should be applied
  • VPDS182200 · When a condition should not be applied
  • VPDS182300 · Proportionality
  • VPDS182400 · Managing conditions
  1. Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions
  2. Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions: When a condition should not be applied

VPDS182200 | Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions: When a condition should not be applied

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

Conditions should not be added to an approval where:

  • it simply repeats a requirement that is already within legislation, or the vaping guidance notes

  • it is disproportionate or unreasonable relative to the risk it is trying to mitigate

  • another action is more appropriate such as the issuance of a warning letter, or in serious cases, issuing a minded to revoke letter

  • the condition requires something that is not achievable

  • the evidence to support the concern that is being addressed is insufficient

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