VPDS231100 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Duty stamps: Notification to HMRC
When a trader wishes to destroy unused stamps, they must notify HMRC of:
- The method of destruction
- The time and date at which they will be destroyed
- The location at which the destruction will take place
Stamps must not be deliberately destroyed without prior agreement (save for the provisions in VPDS231400). The trader must notify HMRC by either email at vapingenquiries@hmrc.gov.uk or in writing to:
HM Revenue and Customs
Excise Processing Team
BX9 1GL
United Kingdom
This requirement has force of law by virtue of regulation 27 of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.