VPDS182100 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions: When conditions should be applied

Any new condition or restriction must be achievable within the existing privileges of the approval it applies to; it must also be proportionate to the identified concern.

A bespoke condition should only be used where specific risks or compliance concerns exist and these risks place excise duty or other taxes at an unacceptable risk of tax loss. The condition must aim to achieve a clear, specific outcome and reduce or prevent the risk of tax loss.

Conditions could be designed to (this list is not exhaustive):

  • stop or limit high-risk activities
  • control high-risk activities by requiring:
    • pre-notification of events before they occur (for example, importation, warehouse removal, destruction, repacking)
    • prior agreement before an activity takes place (for example, warehouse removal or destruction)
    • standing time on specific consignments to allow inspection or marking of goods
  • protect revenue at risk