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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: Managing conditions

VPDS182400 | Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions: Managing conditions

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

A review of any conditions must be undertaken at regular intervals (either every 3 months or as and when the activity of the trader changes) until the trader’s compliance improves and the risk which is being managed ceases. Once you are satisfied that the condition is no longer needed, it must be removed by writing to the trader to inform them.

If the trader’s compliance slips, then conditions can be reapplied at any time.

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