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VPDS197200 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Behavioural penalties: Failure to notify

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

There are 3 relevant obligations under schedule 41 to Finance Act 2008 that allow for a failure to notify penalty to be charged. These are:

  • obligation not to manufacture vaping products unless approved/registered

  • obligation to manufacture vaping products only in approved/registered premises

  • obligation to be approved under section 119 122 FA 26 for duty stamps

Details on charging FTN penalties are within the Compliance Handbook.