# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 27: Destruction of duty stamps not affixed


For the purposes of section 126(1)(b)(iii) of the 2026 Act (loss and misuse of duty stamps), the Commissioners may specify in a notice published by them—
(a) any means by which duty stamps must be destroyed;
(b) whether notification must be given, and the form, manner and time by which such notification must be given, regarding the destruction of duty stamps.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/27 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.