Regulation 14 Spoilt vaping products: remittance or repayment of duty
Where spoilt vaping products have been destroyed in accordance with regulation 13—
an approved person (AP)—
need not record on AP’s return an amount of duty payable in respect of any spoilt vaping products to which paragraph (2) applies;
may, in accordance with paragraph (3), claim for the repayment of duty paid in respect of spoilt vaping products, provided such claim is not made more than three years after duty was paid in respect of those products;
subject to paragraph (6), in the case of any spoilt vaping products to which—
paragraph (1)(a)(i) relates, any duty payable but not paid in respect of those products is remitted;
paragraph (1)(a)(ii) relates, the Commissioners may repay any duty paid in respect of those products.
This paragraph applies to spoilt vaping products that have been destroyed before AP’s return is to be made in respect of the month in which those products passed an excise duty point.
Except where paragraph (4) applies, a claim under paragraph (1)(a)(ii) must—
be made on AP’s return in respect of the month in which the products were destroyed, and
specify the return in respect of which duty was shown as being payable on the products.
This paragraph applies where the amount claimed under paragraph (1)(a)(ii) would exceed the amount of duty shown as being payable on AP’s return in respect of the month in which the products were destroyed.
Where paragraph (4) applies, AP may only make a claim under paragraph (1)(a)(ii) in such form and manner, and containing such information, as the Commissioners must specify in a notice published by them.
No remittance or repayment under paragraph (1) may exceed the amount that was payable or paid (respectively) in respect of the spoilt vaping products.
In this regulation, “return” means the return referred to in regulation 12(1).