Vaping Products Duty and Vaping Duty Stamps guidance

VPDS102100 - Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: VAT on excise duty

VAT must be accounted for through a separate, standalone process for UK manufacturers.

VAT for imported vaping products will be accounted for as per normal.

For warehouses, VAT will be due under section 18 of the VAT Act 1994. See section 11 of notice 196 for more details.