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VPDS195500 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Other fixed and geared regulatory penalties: Forfeiture

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

Where a person is liable to a penalty under this part (failure to comply), the following things are liable to forfeiture:

  • any vaping product or duty stamp to which the failure relates

  • where the failure relates to a premises, any vaping product or duty stamp found on those premises

This means that any vaping products are liable to forfeiture, irrespective of their duty or stamping status.