VPDS231500 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Duty stamps: Exports and stores
Where a stamped vaping product is to be:
- exported from the United Kingdom
- loaded as stores on board a ship, aircraft or train
- used in an export shop
- used in a diplomatic mission
- supplied to visiting armed forces
- consigned to a work point on the UK Continental Shelf
then it is a condition of export, loading or use that the duty stamp is destroyed as per VPDS231300.
This requirement has force of law by virtue of regulation 33(2)(b) of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.