Regulation 38 Record-keeping - approved stamp holders

(1)

An approved stamp holder (ASH) must keep records outside the duty stamps system in respect of—

(a)

any duty stamps destroyed or returned to ASH,

(b)

the unique reference number of each duty stamp destroyed or returned to ASH, and

(c)

any vaping products to which duty stamps were affixed and subsequently destroyed or returned to ASH that were, despite that destruction or return, released for consumption.

(2)

In the case of paragraph (1), ASH must keep such records for a period of six years beginning with the date on which the vaping products or duty stamps were destroyed, returned or released for consumption (as the case may be).