Vaping Products Duty and Vaping Duty Stamps guidance

VPDS184000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Approval conditions: Notification of the starting or stopping of manufacturing etc.

Where a person has been approved as a UK manufacturer of vaping products, they are required under regulation 6 of VPPDSC 26 to notify HMRC if they:

• have not started any manufacturing, storage or other activities in relation to vaping products within a time period of the later of 01 January 2027 or 6 months beginning with the date of approval
• have stopped any manufacturing, storage or other activities in relation to vaping products within a time period of 36 months

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The failure to notify HMRC may render the trader liable to a fixed penalty.