Vaping Products Duty and Vaping Duty Stamps guidance

VPDS133010 - Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Calculating the level of guarantee: Warehousekeeper/Duty Deferment

Excise warehousekeepers holding vaping products will remain subject to the existing duty deferment guarantee requirements (and the Excise Payment Security System (EPSS) or CCG waiver conditions, depending on whether they are based in NI or GB).