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  1. Home
HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published
15 April 2026
Updated:
15 April 2026 - See all updates
  1. Back to contents
  2. VPDS200000

VPDS203000 - Vaping Products Duty and Vaping Duty Stamps: Revocation: VDS and UK Representative revocation

The legislation allows for HMRC to revoke any VDS approval under reg 23 VPPDSC 26.

  1. VPDS203100
    Lack of activity
  2. VPDS203200
    Time limits
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