# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 23: Variation, cancellation or revocation of duty stamps approval or UK representative approval


(1) The Commissioners may at any time vary, cancel or revoke a duty stamps approval or UK representative approval.
(2) Save as the Commissioners may otherwise allow, during any period of 36 months beginning on or after the date on which—
(a) an approved stamp holder (ASH) was approved under regulation 20, where—
(i) duty stamps have not been issued to ASH, and
(ii) if ASH represents any overseas persons (OPs), none of those OPs have had duty stamps issued to, or in respect of, them,
paragraph (3) applies;
(b) ASH was approved to represent an OP under regulation 21, where duty stamps have not been issued to that OP, ASH’s UK representative approval in respect of that OP is automatically revoked.
(3) Where this paragraph applies—
(a) ASH’s duty stamps approval, and
(b) if applicable, each and every one of ASH’s UK representative approvals,
is automatically revoked.
(4) Where ASH’s duty stamps approval or UK representative approval is varied, cancelled or revoked, ASH must deal with any unused duty stamps held by ASH, or any OP ASH represents, to the extent the variation, cancellation or revocation precludes their being so held, in accordance with any direction given by the Commissioners.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/23 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.