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  1. Home
HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published
15 April 2026
Updated:
15 April 2026 - See all updates
  1. Back to contents

VPDS060000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval

  1. VPDS061000
    Background
  2. VPDS062000
    Legislation
  3. VPDS063000
    Approval of the person
  4. VPDS064000
    Approval of the premises
  5. VPDS065000
    Operational restrictions
  6. VPDS066000
    Conditions and variations
  7. VPDS067000
    Fit and proper considerations
  8. VPDS068000
    Reasonable and proportionate tests
  9. VPDS069000
    Approval risk assessment
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