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VPDS196100 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in duty stamps

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

It is an offence under section 129 FA26 for any person who is not approved under section 122 FA 26 as an approved stamp holder to possess a duty stamp which has not been affixed to a product.

It is an offence for any person to transfer a duty stamp that has not been fixed to a vaping product to another person.

There are exemptions to the above offences, and these do not apply where:

  • the transfer is between a UK representative and an overseas person who will affix the stamps to the vaping products

  • the possession is by an overseas person

It is also not an offence for HMRC’s contracted duty stamp supplier to transfer stamps to another person.