VPDS197300 | Vaping Products Duty and Vaping Duty Stamps: Penalties, offences and sanctions: Behavioural penalties: Excise wrongdoing - handling goods subject to unpaid excise duty

There is provision for penalties to be charged under schedule 41 FA08 for handling goods subject to unpaid excise duty (an excise wrongdoing).

Details on charging these penalties are within the Compliance Handbook.

You should bear in mind that if the goods have been removed from a UK manufacturer's premises without payment of duty, the duty is deemed to be deferred from the duty point until the date of payment. This means that a schedule 41 penalty can not be charged. PASS Officer advice should be sought if this situation arises.