Vaping Products Duty and Vaping Duty Stamps guidance

VPDS092000 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Moving goods under excise duty suspense

Traders wishing to move vaping products under duty suspense between any of the following:

• an excise warehouse and another excise warehouse
• a manufacturer's approved premises and an excise warehouse
• a manufacturer's approved premises and another manufacturer's approved premises

This must follow the normal rules for duty suspended movements and comply with the requirements of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010, including the provision of a movement guarantee.

Goods which havehggave been packaged for retail sale can generally only be moved once under excise duty suspense from the premises they were packaged to an excise warehouse or manufacturer’s premises operated by a different legal entity. Retail packaged vaping products imported into the UK are only able to move in excise duty suspense from the place of importation to an excise approved premises. Any subsequent movement of retail packaged product must happen after UK excise duty has been paid. The only exception to this is where goods are being removed from the approved premises for immediate export from the UK.

Goods can still be removed without payment of duty for allowable duty free purposes, such as loading as stores or supply to embassies, as these are not duty suspended movements. In addition, there are no restrictions on the number of times retail packaged goods can move between premises covered by the same manufacturing approval. Again, these movements are not considered to happen in duty suspension, and any losses during the course of these movements are treated as a loss in warehouse.