{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-3.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“2026 Act” means the Finance Act 2026;\n“approved person” means a person approved under regulation 4;\n“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 in any part of the United Kingdom;\n“CEMA 1979” means the Customs and Excise Management Act 1979;\n“conditions or restrictions” means conditions or restrictions that are reasonably necessary for the protection of revenue;\n“drawback” means drawback of duty under regulations made under section 60A CEMA 1979 (power to make regulations about stores) or section 2 of the F(No. 2)A 1992 (power to provide for drawback of excise duty);\n“duty” means, unless otherwise stated, vaping products duty;\n“duty stamps approval” means an approval given under section 122(2) of the 2026 Act;\n“duty stamps system” means a system that facilitates, among other things, the issuing, scanning, and tracing of duty stamps;\n“duty suspension arrangement” has the meaning given by regulation 3 of HMDP 2010;\n“excise duty point” has the meaning given by section 1 of the F(No. 2)A 1992;\n“F(No. 2)A 1992” means the Finance (No. 2) Act 1992;\n“HMDP 2010” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;\n“release for consumption” has the meaning given by regulation 6 of HMDP 2010;\n“revoke” means revoke as reasonably necessary for the protection of revenue;\n“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;\n“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;\n“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);\n“spoilt vaping product” has the meaning referred to in regulation 13(2) and (3);\n“storage” means, unless otherwise stated, storage of vaping products without payment of duty;\n“UK representative approval” means an approval given under section 123(1) of the 2026 Act (UK representatives);\n“vaping products approval” means an approval given under regulation 4;\n“vary” means vary as reasonably necessary for the protection of revenue.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1971 c. 80."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 2."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 60A was inserted by paragraph 3 of Schedule 21 to the Finance Act 2014 (c. 26) and amended by paragraph 62 of Schedule 7 to the 2018 Act."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Section 2 was amended by paragraph 6 of Schedule 2, and paragraph 1 of Part I(5) of Schedule 27, to the Finance Act 1998 (c. 36) and section 11(1) and (2) of the Finance Act 1999 (c. 16)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "“Vaping products duty” is defined in section 115(3) of the 2026 Act (excise duty: charge)."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "“Duty stamp” is defined in section 120(4) of the 2026 Act (stamping of vaping products)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Defined terms used within the definition of “duty suspension arrangement” were relevantly amended by S.I. 2019/13, 2019/474."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "1992 c. 48."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "S.I. 2010/593; relevant amending instruments are S.I. 2011/2225, 2019/13, 2019/474, 2025/96."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "Regulation 6 of HMDP 2010 was relevantly amended by S.I. 2019/13."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "“Vaping product” is defined in section 116(1) of the 2026 Act (vaping products)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/3",
    "retrieved_at": "2026-10-28T21:03:41.887471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}