Section 125 Dealing in unstamped vaping products
United Kingdom
A person who sells, offers for sale or otherwise deals in unstamped vaping products packaged for retail sale is liable to a penalty.
The penalty under subsection (1) is the amount indicated in the table, to be determined by cross-referencing—
the number of units in respect of which the penalty is imposed, and
whether it is the first, second or further time that the person has been liable to a penalty under subsection (1) since the beginning of the relevant period.
| 1 to 99 units | 100 to 299 units | 300 to 499 units | 500 units or more | |
|---|---|---|---|---|
| First time | £2,500 | £5,000 | £7,500 | £10,000 |
| Second time | £5,000 | £7,500 | £10,000 | £10,000 |
| Further time | £7,500 | £10,000 | £10,000 | £10,000 |
For the purpose of determining a penalty under subsection (2)—
“relevant period” means the period of 24 months ending with the day on which the person becomes liable to the penalty being determined;
“unit” means an amount of vaping product packaged for individual retail sale.
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