Vaping Products Duty and Vaping Duty Stamps guidance

VPDS065000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Operational restrictions

The manufacture and duty suspended storage of vaping products may only occur within HMRC-approved premises. This requirement is absolute and without exception.

Each approved premises must be exclusively occupied by a single approved person; shared use by multiple traders is not permitted.

Each approval can cover multiple premises, for example the trader may manufacture on site A and use sites B and C for storage which could be remotely located. It would also be possible to have multiple sites approved for manufacturing and a single site for storage.

A trader will be given a single approval number which will cover their premises, this will include separately designated areas for manufacturing and storage.

Storage cannot take place in the manufacturing area and vice versa. Once goods have been manufactured, they should be moved to the designated storage area, and goods which require storage only should not be held in the manufacturing area.

Traders may store third party manufactured vaping products under duty suspense.