VPDS211000 - Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products

Where a trader intends to reclaim duty that has already been paid as spoilt products, then the following 2 conditions will apply:

  1. no alteration after the duty point
  2. the repayment claim must be made on the return

The trader making the claim must comply with the requirements below and any other requirements as specified in the external guidance.

  1. VPDS211100
    Determination of the amount of vaping duty paid
  2. VPDS211200
    How to Determine Quantity
  3. VPDS211300
    Destruction and reprocessing
  4. VPDS211400
    Record keeping for repayment claims
  5. VPDS211500
    Details to Record
  6. VPDS211600
    Retention period
  7. VPDS211700
    Removal of spoilt eligible vaping product without payment of VPD
  8. VPDS211800
    Excise duty point
  9. VPDS211900
    Cancellation of payment