SolvedVPDS211100 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Determination of the amount of vaping duty paid
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
The amount of vaping products duty that can be repaid for a spoilt chargeable vaping product is based on both:
quantity of the product
the duty rate that was originally charged on it