VPDS158000 - Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Exceptions for requirement to stamp
Duty stamps do not need to be affixed to packaging in the following circumstances:
- where they are to be exported from the UK after manufacture
- where they are to be shipped/carried for use onboard a ship, aircraft or train as stores
- where goods are being moved to oil/gas installations ("work points") on the Continental Shelf, or being loaded on board support vessels making an eligible voyage
- for use in an export shop
- brought into the UK as a part of a passangers personal "duty free" allowance
- where another relief has been afforded