Keeping records for Vaping Products Duty and the Vaping Duty Stamps Scheme

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Document information

Find out what records you need to keep for Vaping Products Duty and the Vaping Duty Stamps Scheme.

Adapted edition

Document type
Reference Guide
Format
DOCX
Pages
6
Language
English
Version
1.0
Updated
2026-09-16
Description

Find out what records you need to keep for Vaping Products Duty and the Vaping Duty Stamps Scheme. Consult the original guidance for current legal and operational details.

Contents
  • Who this applies to
  • How long you must keep records
  • General records you must keep
  • Additional records specific to Vaping Products Duty and the Vaping Duty Stamps Scheme
  • Production and measurement
  • Stamp lifecycle
  • Stamped product inventory
  • Movement under duty suspension
  • Imports
  • Exports, drawback and destruction
  • Returns and adjustments
  • Incidents and variances
  • Systems access and controls
  • Role-based expectations
  • Manufacturers
  • Importers
Source and licence
Keeping records for Vaping Products Duty and the Vaping Duty Stamps Scheme

HM Revenue & Customs

AttributionHM Revenue & Customs, ‘Keeping records for Vaping Products Duty and the Vaping Duty Stamps Scheme’ (updated 1 April 2026), reused under the Open Government Licence v3.0.

ChangesNeutral text-only adaptation from the official GOV.UK Content API body: headings, paragraphs, ordered and unordered list items and clickable source-link destinations in an appendix preserved. Images, logos, page design, accessible-format request widgets and linked attachments excluded; normalised whitespace, invisible format marks and typography.

Version history
  • v1.016/09/2026
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