SolvedVPDS211700 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Removal of spoilt eligible vaping product without payment of VPD
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
An approved person may remove a spoilt chargeable vaping product from approved premises for destruction without paying vaping products duty.