Section 120 | Stamping of vaping products

(1)A vaping product must be stamped in accordance with regulations made under this Part and section 45 of TCTA 2018.

(2)For the purposes of this Part, a vaping product is stamped if a duty stamp is affixed to—

(a)the vaping product, or

(b)the retail packaging of the vaping product,

and a reference to a stamp being affixed to a vaping product includes a reference to a stamp being affixed to its retail packaging.

(3)The Commissioners may by regulations make provision—

(a)requiring a stamp to be linked to a particular vaping product;

(b)specifying information to be provided to HMRC for the purpose of paragraph (a) or otherwise in connection with a stamped vaping product.

(4)In this Part, a “duty stamp” means a document issued by the Commissioners that—

(a)is designed to be affixed to a vaping product or the retail packaging of a vaping product,

(b)is uniquely identifiable, and

(c)indicates that the product to which it is affixed is liable to vaping products duty.