Vaping Products Duty and Vaping Duty Stamps guidance

VPDS197200 - Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Behavioural penalties: Failure to notify

There are 3 relevant obligations under schedule 41 to Finance Act 2008 that allow for a failure to notify penalty to be charged. These are:

• obligation not to manufacture vaping products unless approved/registered
• obligation to manufacture vaping products only in approved/registered premises
• obligation to be approved under section 119 122 FA 26 for duty stamps

Details on charging FTN penalties are within the Compliance Handbook.