Vaping products gain two duty-suspense routes into excise warehouses

Vaping products can now move under excise duty suspense on two further routes: from a place of importation, including a customs warehouse, to an excise warehouse, and from a customs warehouse to an excise warehouse.GOV The importation-point route notes that a registered consignor approval may be required. They join the existing routes between excise warehouses, between a manufacturer's approved premises and an excise warehouse, and between two manufacturers' approved premises. Importers, customs warehousekeepers, excise warehousekeepers and manufacturers moving vaping products into or between these premises use the listed routes.

Every listed movement follows the normal duty-suspended movement rules and the Excise Goods (Holding, Movement and Duty Point) Regulations 2010GOV, including a movement guarantee where requiredGOV — the guarantee is no longer stated as an unconditional requirementGOV. Section 4 of Excise Notice 197 carries the guarantee detail. Duty-free removals without payment, such as loading as stores or supply to embassies, remain outside duty suspensionGOV but still need a movement guarantee under section 14 of Excise Notice 197GOV.

Retail-packaged product stays tightly controlled: it can generally move only once under suspense from the packaging premises to an excise warehouse or a manufacturer's premises run by a different legal entityGOV. Retail-packaged vaping products imported into the United Kingdom move in suspense only from the place of importation to excise approved premises, with later movements after UK excise duty is paid, except removal from the approved premises for immediate export.GOV Unlimited movements between premises under the same manufacturing approval, and losses on those movements treated as warehouse losses, are unchanged because they sit outside duty suspension.

Legal basis is the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 for duty-suspended movementsGOV, with movement-guarantee detail in Excise Notice 197, applied to vaping products through HMRC manual VPDS09200 on moving goods under excise duty suspenseGOV.