Vaping Products Duty and Vaping Duty Stamps guidance

VPDS187000 - Vaping Products Duty and Vaping Duty Stamps: Compliance: Forfeiture

The following things are liable to forfeiture under section 124 of FA 26:

• unstamped vaping product
• an invalid duty stamp and any vaping product to which it is affixed
• a duty stamp that has not been affixed to any product within 12 months of being issued and has not been either:
  • affixed to a vaping product and activated
  • returned the HMRC's approved stamp issuer

An invalid duty stamp is one that has either been altered after it was issued, a false/fake duty stamp or a voided duty stamp.

Where a penalty is being issued , there are additional forfeiture provisions.