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VPDS194200 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Misused duty stamps: Penalty rate

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

The penalty is fixed at £250 per infraction and is issued under section 9 of the Finance Act 1994.

The excise civil penalties manual (ECP) details how the penalties are to be issued.