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VPDS187000 | Vaping Products Duty and Vaping Duty Stamps: Compliance: Forfeiture

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

The following things are liable to forfeiture under section 124 of FA 26:

  • unstamped vaping product

  • an invalid duty stamp and any vaping product to which it is affixed

  • a duty stamp that has not been affixed to any product within 12 months of being issued and has not been either:

    • affixed to a vaping product and activated

    • returned the HMRC's approved stamp issuer

An invalid duty stamp is one that has either been altered after it was issued, a false/fake duty stamp or a voided duty stamp.

Where a penalty is being issued , there are additional forfeiture provisions.