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Section 117 Production of vaping products

United Kingdom

(1)

For the purposes of this Part, a vaping product is produced if—

(a)

a substance that is not duty-paid is—

(i)

combined or mixed with another substance (whether or not that substance is duty-paid), or

(ii)

otherwise processed, and

(b)

the resulting substance is a vaping product.

(2)

If a liquid that is not duty-paid is packaged, labelled or advertised so as to indicate it is intended to be vaporised by a vape, the act of packaging, labelling or advertising is to be treated, for the purposes of this Part, as producing a vaping product.

(3)

In this section, a reference to a substance or liquid that is not duty-paid is a reference to a substance or liquid that—

(a)

is not a vaping product, or

(b)

is a vaping product on which duty has not been paid or deferred under a duty deferment arrangement.

I1I2(4)

Vaping products must not be produced except in accordance with regulations under section 45 of TCTA 2018.

Annotations

Commencement

I1

S. 117(4) not in force at Royal Assent, see s. 141(3)

I2

S. 117(4) in force at 1.4.2026 by S.I. 2026/331, reg. 2(a)

Notes on Part 4

Modifications

C1

Pt. 4 modified (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 19