VPDS132020 - Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK manufacturers
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 2 years
- Must have no adverse compliance history with HMRC
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)