Vaping Products Duty and Vaping Duty Stamps guidance

VPDS091200 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Excise warehousing: Allowable operations

If a trader is approved as an excise (TFW) warehouse under section 92 of CEMA 79 and they are carrying out operations that manufacture a vaping product, for example, mixing goods of different sorts, such as PG and VG, then this is classed as manufacturing, and they would need to be approved as a UK manufacturer as well.

Where a trader is already approved under another regime (such as a customs or excise warehouse) and they carry out a limited type of production, then they may carry this out without being approved under regulation 4 of VPPDSC 26. Limited type of production means the packaging, labelling or advertising of a duty suspended vaping product.

See VPDS072000.