Section 120 Stamping of vaping products

United Kingdom

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.

Annotations

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