Vaping Products Duty and Vaping Duty Stamps guidance

VPDS161800 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Stamps are damaged after receipt

Where a trader damages stamps, they will be required to:

• scan the stamps
• destroy them
• retain the packaging for HMRC inspection

In order for the stamps to be destroyed, they must be indelibly marked or physically torn in such a way that neither the human readable code nor the barcode remains intact.