Vaping Products Duty and Vaping Duty Stamps guidance

VPDS126090 - Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Fit and proper considerations: Due diligence

You must check the business’s due diligence processes. Insufficient due diligence when making decisions on who to trade with increases the risk of duty unpaid products entering legitimate supply chains. It may also be evidence of intent to take part and profit from fraudulent arrangements or, at least, a reckless attitude towards tax obligations. Businesses should already be carrying out due diligence to limit their exposure to the risk of handling duty unpaid goods.

Further information on due diligence is in the Excise Due Diligence Condition Guidance.