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VPDS194100 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Misused duty stamps: Definition of 'misuse'

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

Misuse of a stamp under section 126 FA 26 includes:

  • altering the duty stamp after it has been issued

  • affixing an invalid duty stamp to a vaping product

  • selling a stamped product on which duty has not been paid

Altering a duty stamp may also attract a criminal liability under section 168 of CEMA 79 and/or section 7 of the Fraud Act 2006

An invalid duty stamp means:

  • a duty stamp which has been altered after it has been issued

  • a fake or false duty stamp

  • a duty stamp that has been voided/cancelled

Where a fake or false duty stamp has been detected, officers should consider making a criminal referral to FIS as this could attract a criminal liability under section 6 and/or section 7 of the Fraud Act 2006.