Regulation 3 Interpretation

In these Regulations—

• “2026 Act” means the Finance Act 2026;

• “approved person” means a person approved under regulation 4;

• “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day that is a bank holiday under the Banking and Financial Dealings Act 1971^f1 in any part of the United Kingdom;

• “CEMA 1979” means the Customs and Excise Management Act 1979^f2;

• “conditions or restrictions” means conditions or restrictions that are reasonably necessary for the protection of revenue;

• “drawback” means drawback of duty under regulations made under section 60A CEMA 1979^f3 (power to make regulations about stores) or section 2 of the F(No. 2)A 1992^f4 (power to provide for drawback of excise duty);

• “duty” means, unless otherwise stated, vaping products duty^f5;

• “duty stamps approval” means an approval given under section 122(2) of the 2026 Act;

• “duty stamps system” means a system that facilitates, among other things, the issuing, scanning, and tracing of duty stamps^f6;

• “duty suspension arrangement” has the meaning given by regulation 3 of HMDP 2010^f7;

• “excise duty point” has the meaning given by section 1 of the F(No. 2)A 1992;

• “F(No. 2)A 1992” means the Finance (No. 2) Act 1992^f8;

• “HMDP 2010” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010^f9;

• “release for consumption” has the meaning given by regulation 6 of HMDP 2010^f10;

• “revoke” means revoke as reasonably necessary for the protection of revenue;

• “scan” means the act of using scanning equipment to upload or download (as the case may be) data relating to duty stamps to or from a duty stamps system;

• “scanning equipment” means equipment that is capable of uploading or downloading (as the case may be) all data required in relation to duty stamps to or from a duty stamps system;

• “scanning event” means any event referred to in regulation 32(2) or 33(1)(b) (when read together with 33(1)(a), in the case of the latter);

• “spoilt vaping product” has the meaning referred to in regulation 13(2) and (3);

• “storage” means, unless otherwise stated, storage of vaping products^f11 without payment of duty;

• “UK representative approval” means an approval given under section 123(1) of the 2026 Act (UK representatives);

• “vaping products approval” means an approval given under regulation 4;

• “vary” means vary as reasonably necessary for the protection of revenue.