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  1. Home
HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published
15 April 2026
Updated:
15 April 2026 - See all updates
  1. Back to contents

VPDS190000 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions

  1. VPDS191000
    Commencement of penalties
  2. VPDS192000
    Dealing in unstamped vaping products
  3. VPDS193000
    Lost duty stamps
  4. VPDS194000
    Misused duty stamps
  5. VPDS195000
    Other fixed and geared regulatory penalties
  6. VPDS196000
    Offences
  7. VPDS197000
    Behavioural penalties
  8. VPDS198000
    Examples of penalty/civil sanction scenarios
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