Vaping Products Duty and Vaping Duty Stamps guidance

VPDS100000 - Vaping Products Duty and Vaping Duty Stamps: Duty points & payment

1. VPDS101100

   Background
2. VPDS101200

   Definition of 'manufactured'
3. VPDS101300

   Duty point - time of release
4. VPDS101400

   Time of payment - manufacturers
5. VPDS101500

   Method of payment - manufacturers
6. VPDS101600

   Time of payment - excise warehouses
7. VPDS101700

   Method of payment - excise warehouses
8. VPDS101800

   Instances where both warehouse and UK manufacturer approvals are held
9. VPDS101900

   Calculating duty
10. VPDS102000

    Measuring volume for duty calculations
11. VPDS102100

    VAT on excise duty
12. VPDS102200

    Removal of goods without payment of duty