{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-43",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-43.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "regulation/43",
  "kind": "regulation",
  "number": "43",
  "heading": "Amendments to the Excise Goods (Drawback) Regulations 1995",
  "text": "(1) The Excise Goods (Drawback) Regulations 1995 are amended as follows.\n(2) After regulation 5(5) insert—\n“(5A) Vaping products are not eligible goods for the purposes of paragraph 2(b) if they become warehoused for export on or after 1st October 2026.”.\n(3) For regulation 5(6) substitute—\n“(6) In—\n(a) paragraph (5), “alcoholic products” means alcoholic products that are chargeable with excise duty under the Finance (No. 2) Act 2023;\n(b) paragraph (5A), “vaping products” means vaping products that are chargeable with excise duty under the Finance Act 2026.”.\n(4) After regulation 6(3) insert—\n“(4) Where a revenue trader is entitled to the repayment of vaping products duty under regulation 14 of the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (spoilt vaping products: remittance or repayment of duty), that trader must make the claim for repayment in accordance with that regulation and not in accordance with these Regulations.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1995/1046, amended by S.I. 2009/1023, 2019/14, 2025/96; there are other amending instruments but none is relevant."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/regulation/43",
    "retrieved_at": "2026-10-28T21:03:41.887471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}