Section 124 Forfeiture

United Kingdom

(1)

The following things are liable to forfeiture—

(a)

an unstamped vaping product;

(b)

an invalid duty stamp and any product to which an invalid duty stamp is affixed;

(c)

a duty stamp that, after the end of the period of 12 months beginning with the day on which it was issued, has not been—

(i)

affixed to, and activated in respect of, a vaping product, or

(ii)

returned to a stamp issuer.

(2)

In subsection (1)(b), an “invalid duty stamp” means—

(a)

a duty stamp which has been altered after it has been issued;

(b)

a document which purports to be (but is not) a duty stamp;

(c)

a voided duty stamp.

(3)

For things that are liable to forfeiture only in particular circumstances, see—

(a)

section 128 (civil penalties);

(b)

section 133 (criminal offences).

Notes on Part 4

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