Vaping Products Duty and Vaping Duty Stamps guidance

VPDS067060 - Vaping Products Duty and Vaping Duty Stamps: Manufacture - approval: Fit and proper considerations: Record keeping

Revenue traders are required to keep general records under s.118A of CEMA and the Revenue Traders (Accounts and Records) Regulations 1992.  Additionally, traders who are approved under VPPDSC 26 have additional record keeping requirements as laid down in regulation 18 of VPPDSC 26 and the external guidance.

You should review the applicant’s compliance with record keeping requirements. Persistent failure to comply with regulatory requirements and previous warnings and penalties, as well as the seriousness of any breaches, should be taken into account.