VPDS171300 - Vaping Products Duty and Vaping Duty Stamps: Record keeping: Manufacture

Manufacture and storage records must specifically contain the following:

  • production and measurement: batch records for all liquids produced, inputs (PG/VG, nicotine, flavourings), yields and losses; calibration certificates and checks for tanks, fillers and measuring equipment; evidence that net liquid volume has been determined and reconciled to labels and invoices
  • movement under duty suspension: documents evidencing entry to/dispatch from approved premises and, where applicable, EMCS administrative references for NI–EU movements
  • imports: customs declaration data (CDS), commodity codes, values and quantities; evidence of excise treatment at import (release for consumption or immediate entry to duty suspension); Postponed VAT Accounting statements (where used), kept separate from the VPD duty account
  • exports/drawback/destruction: export declarations and proof of exit; commercial transport documents; notices and claims (for example, EX75/EX76) and certified destruction records where relevant; linked to the original duty payment and stamp records
  • returns and adjustments: workings for monthly return calculations; corrections; over‑declarations and claims; credit control for stamp returns where applicable
  • incidents and variances: reports of shortages/overages, product or packaging defects affecting volume or stamping, equipment failures affecting activation/scanning, and the investigation outcome

Manufacturing records must contain the above information, and it must be recorded at the time the vaping products are manufactured. In addition, they are also required to keep the following:

  • maintain production, fill and packaging records showing batch numbers, recipes, volumes, and waste/spoilage
  • keep stamp activation/application logs by line/shift/operator; reconcile stamps to output and to stamped inventory
  • segregate stock by duty status (duty‑suspended vs duty‑paid) and by stamping status (unstamped, stamped, exported/destructed)

Storage records must record the above information at the time that the vaping products are stored. Separate records must be kept for vaping products held under duty suspense and those otherwise held.

Records must be retained for the normal 6-year period.