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VPDS051500 | Vaping Products Duty and Vaping Duty Stamps: Approvals - general: Transfer Of a Going Concern (TOGC): If the new owner is not approved

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

Case officers should:

  • assess any vaping product duty due on goods held without approval

  • consider financial penalties for non-compliance

  • consider forfeiture of non-duty paid goods