Vaping Products Duty and Vaping Duty Stamps guidance

VPDS151000 - Vaping Products Duty and Vaping Duty Stamps: Duty stamps: When a product is deemed to be stamped

A vaping product is deemed stamped if it has a duty stamp affixed to the retail packaging, and the stamp has been activated (note that for transitional stamps, no activation is required or possible). A stamp is deemed to be activated once it has been scanned (see VPDS160000 for details of scanning events).