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    uksi/2026/338

    uksi/2026/338 — The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

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    These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).

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