Vaping Products Duty and Vaping Duty Stamps guidance

VPDS061000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Background

There is only one type of approval, and that is as a UK Vaping Manufacturer. This approval will allow the trader to manufacture vaping products in the UK and consists of both a factory and store.

Vaping products can only be manufactured within the confines of the factory premises. There is no provision for manufacturing on any other part of the premises that hasn’t been approved for this activity.

If the trader wishes to store vaping products with other excise goods (for example, tobacco products) in duty suspension, then they will need to apply for an approval as an excise warehouse. Details of how to do this and the application criteria can be found in excise notice 196. They can also apply for VDS and affix these in the warehouse.