Vaping Products Duty and Vaping Duty Stamps guidance

VPDS212000 - Vaping Products Duty and Vaping Duty Stamps: Drawback and repayments: Drawback

The normal rules of drawback apply to vaping products, and the procedures in notice 207 are to be followed.

Duty stamps must be destroyed and the packaging retained for inspection, should the verification of any claim be made in person.