# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, 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).

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/38 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.