Regulation 33 Scanning events - stamped vaping products not for consumption in the UK

(1)

This paragraph applies where—

(a)

duty stamps are affixed to vaping products, and

(b)

those products are to be—

(i)

exported from the United Kingdom,

(ii)

shipped or carried for use on a ship, aircraft or railway vehicle as stores without payment of duty or on drawback, or

(iii)

used in an export shop.

(2)

Where paragraph (1) applies, those stamps must, before the occurrence of an event referred to in paragraph (1)(b), be—

(a)

scanned, and

(b)

destroyed in accordance with such requirements as the Commissioners may specify in a notice published by them.

(3)

In this regulation, “export shop” has the meaning given by regulation 3 of the Excise Goods (Export Shops) Regulations 2000^f1.

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