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HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published:
15 April 2026
Updated:
12 October 2026 - See all updates

VPDS231600 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Duty stamps: Damaged stamps destruction

If the trader receives damaged stamps from the approved stamp supplier, then these must either be returned or destroyed – it is the trader’s choice as to which option they take. In either instance, the trader must notify the approved supplier of the damaged stamps as soon as practicably possible, including photographic evidence of the damage.

If the stamps become damaged whilst they are in possession of the trader, then they must be destroyed. The trader then has an obligation to:

  1. notify the approved supplier that the stamp has been damaged and it is to be destroyed
  2. take and keep photographs of the damage (where possible) and retain this for 12 months
  3. keep records of the stamp that has been destroyed and retain these records for 6 years

Where destruction takes place, HMRC must be notified as per VPDS231100 and records kept as per VPDS231200.

Whichever scenario applies, the destruction must begin within 1 calendar month of the damage being identified.

These requirements have force of law by virtue of regulations 37(2)(b)(ii) and 37(3)(a) of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.