VPDS211800 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Excise duty point

If the product is removed and used for any purpose other than destruction, the time it is used for that purpose becomes the excise duty point.

Where an excise duty point arises because the product was used for another purpose:

• the approved person who removed the product without paying duty

• the person holding the product at the excise duty point

are jointly and severally liable for paying the vaping products duty.