Vaping Products Duty and Vaping Duty Stamps guidance

VPDS188000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Holding & Movement

Traders wishing to move vaping products under duty suspense between either:

• an excise warehouse and another excise warehouse
• a manufacturer’s approved premises and another manufacturer’s approved premises (in which the 2 sites are not linked in any way)
• a manufacturer’s approved premises and an excise warehouse

must follow the normal rules for duty suspended movements and comply with the requirements of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010.

Note that there are no provisions for simplified movements under part 9 of the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 in relation to vaping products - full procedures must be followed.

Where vaping products are being moved between sites covered by a single approval (for example, from a factory site to a storage site), then there is no need for the duty suspended movement procedures to be followed.