# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, 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 in any part of the United Kingdom;
“CEMA 1979” means the Customs and Excise Management Act 1979;
“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 (power to make regulations about stores) or section 2 of the F(No. 2)A 1992 (power to provide for drawback of excise duty);
“duty” means, unless otherwise stated, vaping products duty;
“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;
“duty suspension arrangement” has the meaning given by regulation 3 of HMDP 2010;
“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;
“HMDP 2010” means the Excise Goods (Holding, Movement and Duty Point) Regulations 2010;
“release for consumption” has the meaning given by regulation 6 of HMDP 2010;
“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 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.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/3 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.