VPDS231300 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Duty stamps: When a stamp is considered destroyed
A stamp should be treated as destroyed only where:
- it is no longer capable of being affixed to retail packaging
or
- the barcode is no longer readable and the human-readable code is no longer readable
If either the barcode or the human-readable code remains legible, or the stamp remains capable of being affixed to retail packaging, the stamp should not be considered destroyed for compliance purposes.
This requirement has force of law by virtue of regulation 27 of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.