HMRC: C945 Vaping Products Update for Duty-Free Ship Stores

• HMRC has updated Form C945 to include vaping products for duty-free shipment as ship stores.
• The updated Form C945 is used to request authority for duty-free alcoholic, vaping, and tobacco products for ships.
• Information required to complete the form and submission details have also been updated, with an online service now available.
• Users must gather all necessary information before starting the online form, as progress cannot be saved.
• The policy for aircraft, ship, and train stores is outlined in Excise Notice 69a, based on the Excise Goods (Aircraft and Ship’s Stores) Regulation 2015.

Compliance officers and businesses involved in supplying duty-free stores to ships, particularly those handling vaping products, must now use the updated Form C945 to ensure proper authorization and avoid potential excise duty liabilities for these newly included products.

HM Revenue and Customs (HMRC) has recently implemented a significant update to Form C945, a crucial document for entities involved in the supply of duty-free stores to ships. This form serves as the official request for authorization to ship specific products – namely alcoholic beverages, tobacco, and now vaping products – for use as duty-free stores aboard vessels. The revision of Form C945 specifically incorporates vaping products into its scope, reflecting evolving market dynamics and regulatory needs.

This update means that businesses seeking to provide vaping products as duty-free ship stores must now utilize the revised Form C945 to secure the necessary authorization. The changes extend beyond just the inclusion of new product categories; HMRC has also updated the specific information required to complete the form, as well as the submission procedures. Furthermore, an online service is now available for completing the request authority form, streamlining the application process for many users.

The framework governing the loading of excise goods as stores for various modes of transport, including ships, is detailed in Excise Notice 69a. This comprehensive notice outlines HMRC's policy on aircraft, ship, and train stores, providing essential guidance for compliance. The policies articulated within Excise Notice 69a are themselves rooted in the Excise Goods (Aircraft and Ship’s Stores) Regulation 2015, which establishes the legal foundation for these duty-free provisions.

Compliance officers and businesses must therefore be intimately familiar with both the updated Form C945 and the broader regulatory landscape. The integration of vaping products into this system underscores the need for vigilance in adhering to established procedures to avoid potential excise duty liabilities. The ability to request the form in Welsh (Cymraeg) via email to HMRC also highlights the accessibility considerations for diverse users.

The most notable change to Form C945 is its expansion to explicitly cover vaping products alongside traditional alcoholic and tobacco items. This HMRC C945 vaping products update necessitates a review of internal processes for any company involved in supplying these goods to ships. Users are advised that while an online service is available, the form does not allow for saving progress midway through completion. Therefore, it is imperative for applicants to gather all required information beforehand to ensure a smooth and uninterrupted submission process.

When completing the Form C945, applicants must exercise caution regarding the type of information provided. HMRC explicitly states that personal or financial details, such as National Insurance numbers or credit card information, should not be included. This directive emphasizes data security and the specific nature of the information required for duty-free authorization. The updated guidance on what information is needed and where to send the completed form is crucial for successful compliance.

The updated Form C945 is critical for businesses operating in the duty-free supply chain for ships, particularly those now handling vaping products. Failure to use the correctly updated form or to follow the revised procedures could lead to significant compliance issues, including the potential assessment of excise duty on goods intended for duty-free status. This ensures that all relevant products, including the newly incorporated vaping items, are properly authorized for shipment as duty-free ship stores.

This HMRC alcoholic tobacco stores authority update reinforces the need for meticulous record-keeping and adherence to regulatory requirements. Businesses must adapt their internal protocols to align with the new form and its associated guidelines, ensuring that all shipments of duty-free ship stores vaping products, alcohol, and tobacco are fully compliant with the Excise Goods (Aircraft and Ship’s Stores) Regulation 2015 and the guidance provided in Excise Notice 69a. The availability of an online form service, while convenient, still demands thorough preparation to prevent errors and delays.

Compliance officers and businesses involved in supplying duty-free stores to ships, particularly those handling vaping products, must now use the updated Form C945 to ensure proper authorization and avoid potential excise duty liabilities for these newly included products.

Source: Original reporting via GOV.UK