Regulation 31 Constructive removal

(1)

This paragraph applies where—

(a)

vaping products are stamped,

(b)

those products are constructively removed, and

(c)

those products have not already passed an excise duty point.

(2)

Where paragraph (1) applies, vaping products will be deemed to have passed an excise duty point at the time of their constructive removal.

(3)

For the purposes of this regulation, vaping products are “constructively removed” when—

(a)

an entry is made in a person’s records, in such form and manner as the Commissioners may specify in a notice published by them, identifying the vaping products that are the subject of that entry as having passed an excise duty point, and

(b)

the duty stamps affixed to those products are scanned.

(4)

An entry in a person’s records showing the constructive removal of any vaping products must not be cancelled or amended.