Regulation 16 Spoilt vaping products: record-keeping: remittance or repayment
An approved person (AP) must keep a record (the “spoilt vaping product record”) in respect of any remittance or repayment (as the case may be) under regulation 14(1)(b) containing—
the date, time, place and method of destruction of the spoilt vaping products to which it relates,
the quantity of those products,
the rate of duty payable or paid on those products,
a declaration that duty was payable, or has been paid, on those products,
confirmation of the amount of duty remitted or repaid, and
such other information as the Commissioners may specify in a notice published by them.
AP must retain the spoilt vaping product record for at least six years, or such lesser period as the Commissioners may otherwise allow, beginning with the date of the remittance or repayment to which it relates.