# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 15: Spoilt vaping products: refusal or cancellation of remittance or repayment


(1) Where the Commissioners are satisfied that a contravention of any condition or restriction imposed by or under this Part has taken place, they may—
(a) refuse the remittance or repayment of duty not already granted;
(b) cancel the remittance or repayment of duty already granted.
(2) Where the remittance or repayment of duty is cancelled under paragraph (1)(b), any person to whom sums were credited or paid in respect of the remittance or repayment is liable to the Commissioners for such sums.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/15 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.