Vaping Products Duty and Vaping Duty Stamps guidance

VPDS171700 - Vaping Products Duty and Vaping Duty Stamps: Record keeping: Warehousekeepers

In addition to their normal record keeping responsibilities, warehousekeepers are expected to:

• keep warehouse stock accounts (by owner, product and duty status), receipts/dispatches, and references for movements in duty suspension (including EMCS where applicable)
• if affixing stamps in warehouse, ensure duty‑suspended restrictions for stamped stock are followed