Natalia Gosciniak, chief executive officer of VB Distribution, said: "Approval is no longer an administrative step in this category; it is permission to trade. The company's HMRC-approved warehousing allows it to pay the new vaping duty when products leave its warehouses, rather than when they first arrive. This means VB Distribution can handle the new vaping tax requirements itself, making the process simpler for retailers and wholesalers. VB Distribution supplies vaping products to more than 50,000 retail outlets across the UK and operates from 100,000 sq ft of HMRC-approved warehouse space. The company says it is now fully prepared for the new vaping duty and is ready to support retailers and wholesalers through the changes.