VPDS182000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions
The approvals that are issued in relation to VPD, VDS and duty representatives are conditional, and these conditions are intended to control the day-to-day activities of the trader. Conditions can be set in four ways:
- directly in law, such as the requirement to submit returns or pay the relevant duties by the due date
- by way of notices, such as the external guidance
- as a dependant condition, such as a trader requiring a financial guarantee
- as a bespoke condition imposed upon an individual trader to mitigate and control a specific risk
It is important to note that a Commissioners’ Direction cannot be applied to traders approved for VPD, VDS and duty representatives unless they are also an excise warehouse approved under section 92 of CEMA 79.
The subsections below refer to situations where bespoke conditions are to be applied to a trader’s approval.