Vaping Products Duty and Vaping Duty Stamps guidance

VPDS123000 - Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Responsibility for duty stamps

Even after transferring the stamp, the UK representative remains legally responsible for it. This means:

• they must ensure the stamp is used correctly
• they may face civil penalties if there are any breaches of the rules or regulations related to the stamp
• repeated transgressions of the rules may mean that they are no longer considered to be fit and proper to be approved as a UK representative