VPDS1320230 - Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK duty stamp representatives
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, if already approved as an excise trader. If they are not, then they must have operated at least at the VAT threshold (or been voluntarily registered for VAT if under the threshold) for 4 years
- must have no adverse compliance history with HMRC
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