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 (or been voluntarily registered for VAT if under the 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