Vaping Products Duty and Vaping Duty Stamps guidance

VPDS162300 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Spoilt products

Where goods are subject to spoilt goods repayments (see below at VPDS211000), the trader must:

• advise the stamp supplier of the intention to obliterate the stamps
• submit a request to HMRC as laid out below
• 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.

The request to HMRC should comply with the requirements of the external guidance.