VPDS195500 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Forfeiture
Where a person is liable to a penalty under this part (failure to comply), the following things are liable to forfeiture:
- any vaping product or duty stamp to which the failure relates
- where the failure relates to a premises, any vaping product or duty stamp found on those premises
This means that any vaping products are liable to forfeiture, irrespective of their duty or stamping status.