All sellers of vaping and other notifiable products are required to submit an annual sales return under the Smokefree Environments and Regulated Products Act 1990. This includes sales of all vaping products, heated tobacco products and herbal smoking products. Distributors of smoked tobacco products please refer to Information for manufacturers and importers.
Failure to comply with the requirement to submit an annual return may result in a fine upon conviction, of up to $10,000 for a body corporate, or $5,000 in any other case.
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How to complete an annual sales return
Sales returns can be completed online, using the Ministry of Health’s new online platform. Please note that the Ministry will not be receiving returns via HARP this year.
On 1 January 2025 all retailers and notifiers of regulated products will receive an email with a unique link to the Ministry of Health web platform.
This link is unique to the business and will use a New Zealand Business number (NZBN) to verify the link before a return can be submitted. For multiple businesses, a separate email containing a unique link will be sent for each business.
Remember that sales returns cover sales between 1 January and 31 December each year.
Detailed instructions on how to complete a return can be found in the Ministry's downloadable user guide.
Who needs to complete an annual sales return
All sellers of vaping and other notifiable products are required to submit a sales return If they are:
- a general retailer – one return must be submitted for each regulated product seller notification. This may include multiple stores
- a specialist vape retailer – must submit a separate return for each store, including for any online stores
- an importer or manufacturer (a ‘notifier’) – must submit one return
- a retailer and an importer or manufacturer – must submit a return for the retail store, and another separate return as a manufacturer or importer (notifier).
Type of business | Return type | Code |
---|---|---|
General retailer eg, supermarket, petrol station, diary – selling vaping, herbal, and smokeless tobacco products | One return for the business that holds the Regulated Product Seller Notification (RPS). This may cover multiple stores/online stores covered under the same RPS business. | RPS (regulated product seller) |
Specialist vaping stores | One return for each specialist vaping premises. | AVP |
Internet sites | One return for each specialist vaping internet site. | AIS |
Notifiers – Importers and manufacturers | One return for each business that imports or manufactures. If the same business also holds a retail store a separate return must be submitted for each AVP or RPS. |
Templates for bulk entries
The user guide (PDF, 504 KB) provides information about how to complete an annual return. This can be completed manually through the online platform or, for larger businesses, a template can be download, completed and loaded back onto the web platform.
Contact us for help
If you experience any difficulties using the platform, did not receive a unique link on 1 January or are unable to submit your return on time, we encourage you to email the Ministry of Health at [email protected]
Publishing annual returns
The Smokefree Environments and Regulated Products Act 1990 requires the Ministry of Health to publish annual returns. Section 100(3)(a) of the Act states that the Director-General of Health must take all practicable steps to ensure that all returns and reports received are made publicly available on an Internet site under the Director-General’s control.
Requirements relating to annual returns were introduced in 2020.
In 2022, only retailers classed as specialist vape retailers (SVRs) were required to complete a return. From 2023, all retailers are required to complete a return.