Vaping Products Duty and Vaping Duty Stamps guidance

VPDS211400 - Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Record keeping for repayment claims

If a trader intends to make a repayment claim, they must create a record called the spoilt chargeable vaping product record under reg 16 of the VPPDSC 26.