VPDS196200 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in unstamped vaping products
It is an offence under section 130 FA26 to possess, transport, display, sell, offer for sale or otherwise deal in any unstamped vaping products.
It is an offence for a person who is a manager of a premises to cause or permit the premises to be used for the sale of an unstamped vaping product.
There is a defence that the person did not know, suspect or have reason to suspect that the product was unstamped.
For the purposes of this section, a manager of a premises is a person who:
- is entitled to control their use
- is entrusted with their management
- is in charge of them