Vaping Products Duty and Vaping Duty Stamps guidance

VPDS162200 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Goods are seized as liable to forfeiture by HMRC

Where HMRC activity results in liable vaping product being seized, the HMRC Officer must scan each vaping product’s stamp [or an aggregate stamp] prior to them being consigned to the appointed storage contractor. This will deactivate the stamp and provide continuity of evidence, as they will then be scanned by the appointed storage contractor on receipt and disposal.