VPDS195100 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Failure to comply

Under section 127 FA 26, the following attracts a section 9 FA94 penalty:

• failure to comply with any provision contained in part 4 of FA 26

• failure to comply with any provision made under VPPDSC Regs 26. This includes:

  • failure to notify HMRC of any changes to the particulars of a trader’s manufacturing approval

  • failure to maintain prescribed records

  • failure to notify HMRC of the cessation of manufacturing

  • failure to pay duty

  • failure to render a return

  • failure to notify HMRC of any changes to the particulars of a trader’s duty stamps approval

  • applying a stamp in a way that doesn’t fit with prescribed placement

  • selling or offering for sale a stamped product on which duty has not been paid

  • failure to report lost, stolen or damaged stamps

  • failure to scan stamps at prescribed points in the supply chain

• contravention of any section of the external guidance which has force of law