Regulation 8 Measuring volume

(1)

Except where paragraph (2) applies, the volume of any vaping product is to be ascertained by reference to—

(a)

the retail packaging^f1 of the vaping product,

(b)

any invoice issued in relation to the vaping product,

(c)

any delivery note issued in relation to the vaping product,

(d)

any document similar to an invoice or delivery note issued in relation to the vaping product, or

(e)

the actual volume of the vaping product.

(2)

This paragraph applies where there is a difference between any of the volumes referred to in paragraph (1).

(3)

Where paragraph (2) applies, and save as the Commissioners may otherwise allow, the volume of any vaping product is to be taken to be the greatest of the volumes referred to in paragraph (1).

(4)

The Commissioners may specify in a notice published by them the method by which the actual volume must be measured.

Annotations

Footnotes

f1: “Retail packaging” is defined in section 140 of the 2026 Act.