VPDS232200 - Vaping Products Duty and Vaping Duty Stamps guidance: Destructions: Vaping product: Duty paid destructions and drawback
Where a trader advises that duty paid vaping products are to be destroyed, you must not approve, endorse or direct the method of destruction. The method of destruction remains the responsibility of the trader.
If a trader proposes disposal of vaping liquid via the sewerage system, you should advise them to seek guidance from the relevant water authority. Under no circumstances should you indicate that HMRC has approved, authorised or sanctioned this method of destruction.
Where a trader intends to destroy duty-paid vaping products, they are not required to notify HMRC unless they intend to claim drawback of the duty previously paid. Where a drawback claim is to be made, the trader must follow the procedures set out in Excise Notice 207: Excise Duty Drawback.
When a drawback claim has been submitted, you should ensure that the trader maintains a sufficient audit trail to support the claim. This should enable you to reconcile the amount of drawback claimed against the trader's business records, stock records and evidence of destruction. Evidence should be retained and be capable of demonstrating that the products have been permanently destroyed and are no longer available for sale or consumption.
You should also confirm that the trader has updated their business and stock control records to accurately reflect the disposal of the vaping products. Records should clearly identify the quantity and description of the products destroyed, the date of disposal, and any associated drawback claim where applicable.