# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 36: Duty stamps - lost or stolen


(1) This paragraph applies where duty stamps are discovered to have been lost or stolen.
(2) Where paragraph (1) applies, the approved stamp holder responsible for those stamps must notify the stamp issuer of that discovery in accordance with paragraph (3).
(3) A notification under paragraph (2) must—
(a) include such details as the Commissioners may specify in a notice published by them;
(b) be sent by electronic communication by the end of the first business day following the day of the discovery.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/36 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.