# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 17: Drawback of duty


Where drawback is allowable, it may be set against any amount of duty payable or paid (and any reference in CEMA 1979 to drawback payable or paid is to be construed in accordance with this regulation) subject to such conditions or restrictions as the Commissioners may impose or specify in a notice published by them.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/17 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.