On 8 October 2026, HMRC published updated guidance for customs warehousekeepers and UK representatives of overseas manufacturers on how to change their existing approval for Vaping Duty Stamps. This follows the introduction of the Vaping Products Duty in the Finance Act 2024, which imposes a duty on vaping liquids and requires approved duty stamps for products held in customs warehouses. The guidance outlines the process for amending approval details, such as changes in warehouse location, responsible persons, or product ranges, and the supporting documentation required.
Key Takeaways
- Mandatory Approval Updates: Warehousekeepers must notify HMRC of any changes to their approved status within 30 days; failure to do so may result in suspension of duty stamp authorisation.
- Documentation Requirements: Changes require submission of updated floor plans, security assessments, and evidence of compliance with the Vaping Products Duty regulations.
- Overseas Manufacturer Responsibilities: UK representatives of non-UK manufacturers bear joint liability for duty stamp compliance; they must ensure the manufacturer’s product specifications match the approved stamps.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement