VPDS192200 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Dealing in unstamped vaping products: Charing penalties

When considering an escalating penalty, the following points need to be considered:

• has the correct person been identified in relation to the offence? This could be an individual, partnership or legal person

• has it been confirmed that they were selling, offering for sale or otherwise dealing in unstamped vaping products packaged for retail sale?

• has the quantity of units been established and confirmed?

• have there been previous contraventions that need to be considered when establishing the penalty level?

• does the person have a reasonable excuse?