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VPDS192400 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Dealing in unstamped vaping products: Forfeiture

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

Where a person is liable to an escalating penalty, and any stamped vaping product is:

  • in the person’s possession at the time that the liability to a penalty arose

  • which you have reason to believe that is owned or used in the course of a business by any person

then those goods shall be liable to forfeiture under section 128 FA 26.

What this means is that not only are the vaping products which are unstamped on the premises liable to forfeiture, but also any stamped vaping products are also liable to forfeiture too, irrespective of whether you believe that the duty has been paid on them or not.