Vaping Products Duty and Vaping Duty Stamps guidance

VPDS050200 - Vaping Products Duty and Vaping Duty Stamps: Approvals - general: The application process - VPD and VDS

The application process for VPD and VDS will be the same. The trader will apply using an online form which will collect relevant information about the business and the required accompanying documents. This will include:

• business name and address
• VAT or CT reference numbers (if the trader has these)
• name of a responsible person
• copy of a premises plan, which will show the layout of the site and will need to identify the relevant manufacture and storage areas of the site, along with points of access and other key layout details
• copy of a business plan. At minimum this should include:
  • how the business is set up, who is in control and details of any corporate structure
  • what vaping products will be manufactured and estimated (or known) annual quantities. This is particularly important if they are applying for VDS as it will be used to calculate the number of stamps they are allowed to receive in a 3-month period
  • if the trader plans to import or export eligible vaping product and a freight agent is to be used, they should supply details of this
  • any relevant tax information, such as existing HMRC reference numbers. For example, this could be for an existing excise warehouse
  • a copy of the company accounts for the previous tax year
  • details of how they will maintain their records to comply with regulatory requirements and details of how they can be interrogated and audited by HMRC officers

The details within the business plan should be proportionate to the size and complexity of the business, for example we would not expect a small manufacturer to provide a plan with the same level of detail as a large multi-national importer.