Vaping Products Duty and Vaping Duty Stamps guidance

VPDS194100 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Misused duty stamps: Definition of 'misuse'

Misuse of a stamp under section 126 FA 26 includes:

• altering the duty stamp after it has been issued
• affixing an invalid duty stamp to a vaping product
• selling a stamped product on which duty has not been paid

Altering a duty stamp may also attract a criminal liability under section 168 of CEMA 79 and/or section 7 of the Fraud Act 2006

An invalid duty stamp means:

• a duty stamp which has been altered after it has been issued
• a fake or false duty stamp
• a duty stamp that has been voided/cancelled

Where a fake or false duty stamp has been detected, officers should consider making a criminal referral to FIS as this could attract a criminal liability under section 6 and/or section 7 of the Fraud Act 2006.