VPDS191000 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Commencement of penalties

There will be no grace period for behavioural/wrongdoing penalties, they will be applicable from the outset, however officers will be expected to apply discretion for first infractions, where allowed (such as the issuance of warning letters).

You should be mindful of the cut off dates (as found at VPDS040000) and to ensure the application of any penalty remains reasonable in the circumstances of the case.

Advice can be sought from PASS officers in respect of this on the Support for Penalty and Settlement Specialists page.