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Defer Excise Duty due on vaping products released from a warehouse (W4D)

Use form W4D to defer payment of Excise Duty due on vaping products released from an excise warehouse.

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Defer Excise Duty due on vaping products released from a warehouse (W4D)

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Details

Details

Use form W4 to tell HMRC that you want to defer paying Excise Duty on tobacco goods to be released from a warehouse.

You can also use the online service to do this but you will need to enrol and activate your account if you have not used it before. 

Before you submit 

Make sure the form is complete, the duty and VAT calculations are correct, and the declaration is signed and dated by an authorised person. Use the current Vaping Products Duty rate and the tax type shown on the form.

Where to send the form

If you use the W4D form you should print it off, fill it in and post it to: 

HM Revenue and Customs National Warrant Processing Unit (NWPU) 
Excise Processing Team 
BX9 1GL 

Email HMRC to ask for this form in Welsh (Cymraeg). 

If you do not want to use our online services, you can send your completed form by email to salford.nwpu@hmrc.gov.uk. If you choose to email, you will not receive any confirmation from us that you have been approved. 

Updates to this page

Published 2 October 2026

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