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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS196000 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences, and sanctions: Offences

  • VPDS196100 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in duty stamps
  • VPDS196200 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in unstamped vaping products
  • VPDS196300 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Sales ban
  • VPDS196400 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Offence sanctions
  • VPDS196500 · Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Forfeiture
  1. Vaping Products Duty and Vaping Duty Stamps: Penalties, offences, and sanctions: Offences
  2. Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in unstamped vaping products

VPDS196200 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Dealing in unstamped vaping products

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

It is an offence under section 130 FA26 to possess, transport, display, sell, offer for sale or otherwise deal in any unstamped vaping products.

It is an offence for a person who is a manager of a premises to cause or permit the premises to be used for the sale of an unstamped vaping product.

There is a defence that the person did not know, suspect or have reason to suspect that the product was unstamped.

For the purposes of this section, a manager of a premises is a person who:

  • is entitled to control their use

  • is entrusted with their management

  • is in charge of them

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