Vaping Products Duty and Vaping Duty Stamps guidance

VPDS161600 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Duty stamps affixed outside the UK

Release for consumption upon importation

Where goods are imported into the UK with duty stamps affixed and they are to be released straight for consumption (namely to simultaneous home use and free circulation under CPC 40), they must be scanned within 12 hours of receiving validation of a CDS declaration.

Held under a duty suspension arrangement

Where goods are imported into the UK with duty stamps affixed and they are to be entered into a customs and/or excise duty suspension arrangement (that is, to a CPC of 07 or 71), they must be scanned:

• on importation
• if moved between the premises under duty suspension
• before the vaping products are released for comsumption

Note that if they are under a customs suspensive arrangement, there is no limit on how many times the eligible vaping products can be moved.