VPDS102200 - Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Removal of goods without payment of duty

There are a few instances where goods can be removed from an approved premises or excise warehouse without payment of duty:

  • where goods are removed under duty suspense from the approved premises to another excise warehouse (including those to the Isle of Man)
  • where goods are removed from a customs warehouse to either another customs warehouse or an excise warehouse
  • where goods are to be exported from the UK to a third country
  • where goods are to be loaded as stores onboard a ship, aircraft or train. See section 14.3 of notice 197 for more details on this process
  • where goods are to be supplied to a diplomatic mission. See section 14.1 of notice 197 for more details on this process
  • where goods are to be supplied to visiting armed forces (visiting forces relief). See section 14.1 of notice 197 for more details on this process
  • where goods are removed under duty suspension from the approved premises to approved premises/persons in an EU member state (Northern Ireland only)
  • where goods are to be supplied to entitled organisations in an EU member state (Northern Ireland only). See section 14.9 of notice 197 for more details on this process

In all cases, the normal procedures for removal are to be followed.

Note that where goods are removed without payment of duty for one of the above reasons, they do not need to have a duty stamp affixed.

It is important to note that where stamped vaping products are to be exported, then they must have their duty stamps obliterated. See VPDS161700 for more details.