VPDS189000 | Vaping Products Duty and Vaping Duty Stamps: Compliance: Constructive removal

Constructive removal occurs when an entry is made in a trader’s records, identifying vaping products as having been released for consumption and the affixed duty stamps have been scanned. The goods are not removed from the premises, however.

Constructive removal can occur at any time (however, an example of when it may occur is prior to a budget when there is likely to be a duty rate increase). The trader could release the vaping products for consumption prior to any rate increase meaning that they will pay duty at a lower rate than if they had been brought to account at a later date.

Where a trader has made an entry in their records showing the constructive removal, then this must not be amended or cancelled.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)