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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: Sales ban

VPDS196300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Offences: Sales ban

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

Where a person has been convicted of an offence under section 130 FA 26, then the convicting court may make an order prohibiting the relevant premises from selling vaping products for up to 12 months.

If a prohibition is in place, then it is an offence for a manager of the premises to breach that order. 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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