VPDS162400 - Vaping Products Duty and Vaping Duty Stamps: Scanning events: Exceptions to scanning
Duty stamps and aggregated duty stamps do not need to be scanned when:
- the scanning equipment of the person liable to scan the duty stamps is unusable when the scanning event occurs
- the data stamps system is unusable when the scanning event occurs
- it is not possible to scan the stamps at the time of importation
- after the first scan, a duty stamp scanning feature fails, preventing the product from continuing its journey
- any other event as specified in the external guidance
When scanning cannot occur, the trader must:
- upload the relevant data to the data stamps system that would have been captured by scanning
- complete the upload at the same time the scan would have been required when a scanning event occurred