Vaping Products Duty and Vaping Duty Stamps guidance

VPDS195100 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Failure to comply

Under section 127 FA 26, the following attracts a section 9 FA94 penalty:

• failure to comply with any provision contained in part 4 of FA 26
• failure to comply with any provision made under VPPDSC Regs 26. This includes:
  • failure to notify HMRC of any changes to the particulars of a trader’s manufacturing approval
  • failure to maintain prescribed records
  • failure to notify HMRC of the cessation of manufacturing
  • failure to pay duty
  • failure to render a return
  • failure to notify HMRC of any changes to the particulars of a trader’s duty stamps approval
  • applying a stamp in a way that doesn’t fit with prescribed placement
  • selling or offering for sale a stamped product on which duty has not been paid
  • failure to report lost, stolen or damaged stamps
  • failure to scan stamps at prescribed points in the supply chain
• contravention of any section of the external guidance which has force of law