Vaping Products Duty and Vaping Duty Stamps guidance

VPDS063000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Approval of the person

The manufacture or storage of eligible vaping products without payment of excise duty is prohibited unless the person has been granted approval by HMRC – the approval will cover both manufacture and storage.

HMRC may approve a person to manufacture such products, subject to the individual being deemed fit and proper, and for a duration determined at HMRC’s discretion. They must also have a fixed place of business in the UK (further information on this can be found at VPDS121000).

Approval to store vaping products under duty suspense may only be granted to individuals or entities already approved as manufacturers, and again, for a period as determined by HMRC.

HMRC policy in relation to the approval is that it is open ended until such time as it is withdrawn by HMRC or cancelled by the trader (unless a specific condition has been applied that restricts the period that the approval will be active).