# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 20: Approved stamp holders


(1) To be an approved stamp holder a person (P) must apply to the Commissioners.
(2) For the purposes of section 122(2)(b) of the 2026 Act, the Commissioners must be satisfied that—
(a) P is a fit and proper person,
(b) P intends to deal with duty stamps, and
(c) where P intends to stamp vaping products in the United Kingdom, P holds any approval, authorisation, licence or registration as specified by the Commissioners in a notice published by them.
(3) The Commissioners may specify in a notice published by them—
(a) for the purposes of this regulation—
(i) what it means to be a fit and proper person;
(ii) what evidence must be provided to the Commissioners in order to demonstrate an intention to deal with duty stamps;
(b) for the purposes of section 122(2)(a) of the 2026 Act, what it means to have a fixed place of business in the United Kingdom.
(4) A duty stamps approval is subject to any conditions or restrictions—
(a) specified by the Commissioners in a notice published by them;
(b) imposed by them in a particular case.
(5) An application under this regulation must be in such form and manner, and contain such information, as the Commissioners may specify in a notice published by them.

---
Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/20 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.