Vaping Products Duty and Vaping Duty Stamps guidance

VPDS132010 - Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: Warehousekeeper/Duty Deferment

To meet the waiver criteria, the business:

• must have operated at least at the VAT threshold for 3 years
• must have no adverse compliance history with HMRC
• For more details on this aspect, please refer to the existing guidance on the Excise Payment Security System (EPSS) waiver for duty deferment guarantees here: Excise Payment Security System (EPSS): authorisation criteria