Vaping Products Duty and Vaping Duty Stamps guidance

VPDS159000 - Vaping Products Duty and Vaping Duty Stamps: Duty stamps: Lost and damaged duty stamps

If duty stamps are lost or stolen then the person holding the stamps must notify the duty stamps supplier no later than the end of the next business day following the discovery of the loss/damage.

If stamps are damaged beyond use, then the person holding the stamps must notify the duty stamps supplier no later than the end of the accounting period in which the damage occurred or was discovered.

In either case, the information the stamps supplier must be sent is:

• quantity of duty stamps
• the URNs of the stamps
• date and time of the issue occuring