VPDS211300 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Destruction and reprocessing

Unless there is a reason to the contrary, any spoilt chargeable vaping product must be destroyed so that it cannot be sold. The destruction must follow any conditions set out in the external guidance.

Alternatively, the trader may choose to reprocess a spoilt chargeable vaping product instead of destroying it. The conditions of doing this are published in the external guidance here at Vaping Products Duty.