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VPDS203100 | Vaping Products Duty and Vaping Duty Stamps: Revocation: VDS and UK Representative revocation: Lack of activity

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

Where a trader has not:

  • obtained duty stamps

  • affixed duty stamps

  • scanned duty stamps

for a period of 36 months, then the approval is automatically revoked as there is no business need for it to be retained.