VPDS231400 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Duty stamps: Stamps destroyed during testing
The trader does not need to inform HMRC of any stamp destroyed as part of equipment testing providing that the following conditions are met:
- the total volume of stamps used for testing purposes does not exceed 5,000 stamps or 1% of the operator’s limit, whichever is lower
- any stamps which are unsuccessfully applied are destroyed
- appropriate records are maintained as per VPDS231200
If the above criteria are not met, then the trader is required to notify HMRC as per the guidance at VPDS231100.