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).