VPDS146000 - Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Security

As part of the application process, you should ascertain:

  • what controls will be in place to safeguard the duty stamps
  • how will their issue for affixation be controlled
  • who will have access to the stamps
  • details of any audits to be undertaken on stamp stock holdings
  • procedures for dealing with lost or damaged stamps