Vaping Products Duty and Vaping Duty Stamps guidance

VPDS196500 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Forfeiture

In the case of an offence under section 129 FA 26 (dealing in duty stamps), the following are liable to forfeiture:

• any duty stamps which relate to the committed offence
• any duty stamps in the possession of the person at the time the offence is committed

In the case of an offence under section 130 FA 26 (possession etc., of unstamped product), any stamped vaping product that is in the person’s possession at the time the offence is committed and also any stamped vaping product that HMRC is owned or used in the course of a business carried out by any person), are liable to forfeiture.

In the case of an offence under section 130 or 131 (unlawful use of premises), any stamped vaping product that is on the premises at the time the offence is committed and also any stamped vaping product that HMRC is owned or used in the course of a business carried out by any person), are liable to forfeiture.