Regulation 18 Record-keeping: production and storage records

(1)

An approved person (AP) must keep production and storage records in accordance with this regulation.

(2)

Production and storage records must contain such information as the Commissioners may specify in a notice published by them.

(3)

Save as the Commissioners may otherwise allow, in the case of—

(a)

production records, AP must record any information required under paragraph (2) at the time vaping products are produced;

(b)

storage records, AP must—

(i)

record any information required under paragraph (2) at the time vaping products are first stored;

(ii)

ensure records of stored vaping products in respect of which duty has been paid are kept separately from records of stored vaping products in respect of which duty has not been paid.

(4)

Save as the Commissioners may otherwise allow, AP must keep production and storage records for not less than six years from the date on which they were created.

(5)

In this regulation—

“inputs” means ingredients used or discarded during the production process for vaping products;
“outputs” means products of the production process for vaping products;
“production record” means a record containing information relating to inputs and outputs of the process for producing vaping products;
“storage record” means a record containing information relating to the storage of vaping products without payment of duty.