Vaping Products Duty and Vaping Duty Stamps guidance

VPDS094000 - Vaping Products Duty and Vaping Duty Stamps: Holding & Movement: Northern Ireland

A key point to remember when considering EU to NI movements (and vice versa) is that the EU does not, at present, recognise vaping products to be excise goods (this includes the Republic of Ireland; whilst they have a tax on vaping products separately to the UK, this is not an excise duty).

1. VPDS094100

   Movements from NI to GB
2. VPDS094200

   Movements from GB to NI
3. VPDS094300

   Movements from NI to EU
4. VPDS094400

   Movements from EU to NI