VPDS211000 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products

Where a trader intends to reclaim duty that has already been paid as spoilt products, then the following 2 conditions will apply:

1. no alteration after the duty point

2. the repayment claim must be made on the return

The trader making the claim must comply with the requirements below and any other requirements as specified in the external guidance.