Vaping Products Duty and Vaping Duty Stamps guidance

VPDS1320230 - Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK duty stamp representitives

To meet the waiver criteria, the business:

• must have operated at least at the VAT threshold for 2 years, if already approved as an excise trader. If they are not, then they must have operated at least at the VAT threshold for 4 years
• must have no adverse compliance history with HMRC