VPDS161100 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Background
A scanning event is when duty stamps are scanned. Instances when scanning must take place includes:
- scanning after a stamp has been affixed to activate it (remember that a stamp is not active if it has not been scanned)
- moved between premises under duty suspension (either customs or excise duty suspension). A product is deemed to be finished once it has been packaged for retail sale.
- importation
- exportation
- prior to destruction
- at the point of seizure
- drawback