VPDS091000 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Excise warehousing
If a trader is already approved under section.92 of CEMA 79 as an excise warehouse, they can apply for a variation to their approval to store vaping products alongside other duty suspended goods (for example, alcohol and tobacco).
If they are not approved, they may apply to become an excise warehouse for the purposes of holding vaping products under duty suspense. Note that this approval type will not allow them to manufacture vaping products, this can only be done with a UK manufacturer’s approval. It is important to note that some limited forms of production (for example, relabelling) are allowable within an excise warehouse.
Excise warehousekeepers may also become approved for VDS and affix stamps.
Remember that whilst there is a list of prescribed operations that may take place in a trade facility or general storage and distribution warehouse, manufacturing is not one of them.