Vaping Products Duty and Vaping Duty Stamps guidance

VPDS183000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Variations to approvals

A UK manufacturer has an obligation to notify HMRC of any amendments to their approval under reg.6 VPPDSC 26. if it relates to either a variation of any information that the trader provided when they first registered, or where revocation of a vaping products approval is required (for example, cessation of trade).

If the change in details relates to any information provided when the trader made their original application, then they must notify us by completing a ‘gForm’ and submitting it to HMRC.

If the change in details relates to:

• the address of the approved premises (either manufacturing factory and/or storage location)
• a change to the approved premises, such as a change of building or additional buildings to be used
• changes to any financial guarantees (if held)

then the changes must be notified, in writing, a minimum of 30 days before they take place.

If HMRC are not satisfied that the proposed variations to approvals are fit and proper, then it is possible that the variation can either be refused or conditions may be imposed on the trader’s approval.

Failure to notify HMRC of any changes may render the trader liable to a fixed penalty.