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Help & Information

Help Centre

Contact details, website assistance and duty information.

Contact us

Email [email protected]
Call 0191 597 1106

Website help

How do I report a website problem?

Email us the page address, a description of the problem and the device or browser you were using. Do not send passwords, verification codes or payment-card details.

What if I cannot read or use part of the website?

Contact us by email or telephone and tell us which information or task you need help with.

Vaping Products Duty

What does duty suspension mean?

Eligible products can be held in an HMRC-approved excise warehouse under duty suspension while the applicable conditions are met. Duty suspension defers duty; it does not remove the duty liability.

Is duty always payable on dispatch?

No. Duty becomes payable at the relevant excise duty point, including release from duty suspension for UK consumption. An authorised movement under duty suspension may be treated differently.

Read the official HMRC duty guidance.