Vaping Products Duty and Vaping Duty Stamps guidance

VPDS064000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Approval of the premises

Where a person is approved to manufacture, HMRC must also approve the associated premises (in whole or in part) for that activity, for a period it considers appropriate.

Similarly, where a person is approved to store, HMRC must approve the associated premises (in whole or in part) for storage purposes. It is not possible for a store to be approved without an associated manufacturing premises.

Multiple premises may be approved for either or both activities (manufacturing and/or storage), subject to regulatory compliance. This will be under a single approval.

HMRC policy in relation to the approval is that it is open ended until such time as it is withdrawn by HMRC or cancelled by the trader (unless a specific condition has been applied that restricts the period that the approval will be active).