Vaping Products Duty and Vaping Duty Stamps guidance

VPDS101800 - Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Instances where both warehouse and UK manufacturer approvals are held

Where a trader holds both an excise warehouse (TFW) and UK manufacturer approval, they will effectively have 2 separate ways of paying duty to HMRC – via the VPD return or on a W4.

Which method they choose to use will be dictated by which set of warehousing accounts the vaping products were entered into.

For example, if the PG and VG were bottled or packaged in the warehouse and entered into the warehouse manufacturing records, then they would need to account for the duty on a W4/W4D. Conversely, if they import vaping products and enter them into their records as a UK manufacturer, then they will need to use the VPD duty return to account for the duty.

The trader is not allowed to pick and choose which method they use; it is dictated by whichever records the vaping products are entered against.