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VPDS211500 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Details to Record

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

This record must include the following information:

  • The date, time, place and method of destruction of the spoilt vaping products

  • The quantities of the products

  • The rate of duty payable or paid on those products

  • A declaration that duty was payable or has been paid on those products

  • Confirmation of the amount of duty remitted or repaid

This record must be available for you to inspect during a compliance visit, along with any other supporting evidence (for example, certificates of destruction).