VPDS211500 - Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Details to Record
This record must include the following information:
- The date, time, place and method of destruction of the spoilt vaping products
- The quantities of the products
- The rate of duty payable or paid on those products
- A declaration that duty was payable or has been paid on those products
- Confirmation of the amount of duty remitted or repaid
This record must be available for you to inspect during a compliance visit, along with any other supporting evidence (for example, certificates of destruction).