Vaping Products Duty and Vaping Duty Stamps guidance

VPDS211600 - Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Background - spoilt products: Retention period

The spoilt chargeable vaping product record and associated records must be retained for a minimum of 6 years from the date of the repayment claim, unless a shorter period has been agreed with the proper officer.