Vaping Products Duty and Vaping Duty Stamps guidance

VPDS161500 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Duty stamps affixed in the UK

Affixed

When digital or aggregated duty stamps are affixed to packaging in the UK, the stamps must be scanned when they are affixed.

Moving products between duty suspended premises

Goods can only be moved once under duty suspension, once they are in retail packaging. There would be a scan at the time that the goods left the first warehouse, and a scan at the time the goods arrive at the second warehouse.

Note that a removal under duty suspense from the UK manufacturer’s store to another warehouse will count as one movement.

Release for consumption

The duty stamp must be scanned before the goods are released for consumption.