VPDS211200 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: How to Determine Quantity

If the product is returned in its original container (that is, the same container it left the approved premises in, and no product has been removed) then use the full quantity of product on which duty was charged.

In all other cases use the quantity of product on which duty was paid that has been destroyed.