Vaping Products Duty and Vaping Duty Stamps guidance

VPDS171500 - Vaping Products Duty and Vaping Duty Stamps: Record keeping: Importers

Importers must:

• retain import declarations (CDS), invoices and packing lists; evidence of whether goods entered duty suspension or were released for consumption
• where products are released for consumption on import, ensure stamps were affixed in time and keep evidence of stamp activation/application linked to the import entry
• keep Post VAT Accounting (VAT) evidence separate from the VPD records and ensure quantities/volumes match across systems