Section 129 Dealing in duty stampsI1

United Kingdom

C1(1)

It is an offence for a person who is not an approved stamp holder to possess a duty stamp that has not been affixed to a vaping product.

(2)

It is an offence for a person to transfer a duty stamp that has not been affixed to a vaping product to another person.

(3)

It is a defence for a person charged with an offence under this section to prove that they did not know, suspect or have reason to suspect that they were possessing or transferring a duty stamp that had not been affixed to a vaping product.

(4)

Subsection (1) and (2) do not apply in relation to—

(a)

a transfer between a UK representative and an overseas person,

(b)

possession by the overseas person, or

(c)

a person providing a delivery service on a commercial basis.

(5)

Subsection (2) does not apply in relation to a transfer to a stamp issuer.

Annotations

Modifications

C1: S. 129(1) excluded (1.10.2026) by The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331), regs. 1(3), 39

Commencement

I1: S. 129 in force at 18.5.2026, see s. 141(4)

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