SolvedVPDS212000 | Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Drawback
From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance
The normal rules of drawback apply to vaping products, and the procedures in notice 207 are to be followed.
Duty stamps must be destroyed and the packaging retained for inspection, should the verification of any claim be made in person.