~/blog/penalty-selling-vapes-without-duty-stamp-uk-hmrc
Penalty for selling vapes without a duty stamp in the UK
HMRC's CC/FS87 table: £2,500 to £10,000 per occasion, by units found and repeat failures, set beside the grace period that ends on 31 March 2027.
HMRC may charge a penalty of £2,500 to £10,000 per occasion for selling vapes without a duty stamp in the UK, under its factsheet CC/FS87. The amount depends on how many retail units are found and how many failures there have been in 24 months. Stock produced or imported before 1 October 2026 can still be sold until 31 March 2027.
This desk read CC/FS87, HMRC’s retailer handling guidance and its 1 October launch notice on 4 October 2026.
What is the penalty for selling vapes without a duty stamp in the UK?
CC/FS87 says HMRC may charge a penalty if you sell, offer for sale or deal in unstamped vaping products packaged for retail sale, and that these penalties apply from 1 October 2026. A unit is an amount packaged for individual retail sale. Repeat failures are counted over a relevant period: the 24 months leading up to the day you became liable.
| Units found on this occasion | First time | Second time | Three or more times |
|---|---|---|---|
| Less than 100 | £2,500 | £5,000 | £7,500 |
| 100 to 299 | £5,000 | £7,500 | £10,000 |
| 300 to 499 | £7,500 | £10,000 | £10,000 |
| 500 or more | £10,000 | £10,000 | £10,000 |
The £10,000 cell is the top of this civil table, not the ceiling on what a seller can face.
A worked example from the table
This is arithmetic from the table, not a case. A shop found with 150 unstamped units, on its second failure inside 24 months, sits in the 100 to 299 row, second column: £7,500. The same 150 units on a first failure would be £5,000.
Where the 31 March 2027 grace period fits
CC/FS87 dates the penalties from 1 October 2026; the handling guidance lets sellers store and sell unstamped stock produced or imported before that date until 31 March 2027, provided they can show it. Neither CC/FS87 nor the handling guidance says how a particular grace-period unit will be treated, so the guidance’s advice is the working rule: keep supplier invoices, delivery notes and a record of checks for at least six years. The stamp checks and the full set of duty dates are covered separately; whether a shop that only sells duty-paid products must register is covered there.
What happens beyond the penalty table?
CC/FS87 adds forfeiture of unstamped goods and, in the most serious cases, criminal investigation: on conviction, an unlimited fine or imprisonment for up to 2 years, or both. Within 30 days of an appealable decision, a seller can send new information, ask for a review by an HMRC officer not involved in the matter, or go to an independent tribunal.
Questions sellers ask
Can shops still sell vapes without a duty stamp?
Only old stock. HMRC’s retailer guidance says unstamped stock produced or imported before 1 October 2026 can be stored and sold until 31 March 2027, and sellers should keep evidence of that. If a seller is not satisfied that goods have a legitimate reason for being unstamped, the guidance says not to buy, supply or sell them.
When do all vapes need a duty stamp?
From 1 April 2027. HMRC’s guidance says all vaping products outside duty suspension must carry a stamp from that date and that you must not sell unstamped products. Unstamped stock should be sold, returned to the supplier, exported, destroyed or otherwise lawfully dealt with before then.
Can HMRC seize unstamped vapes?
Yes. CC/FS87 says vaping products and stamps are liable to forfeiture where the rules have not been followed, meaning seizure and permanent removal from the premises. HMRC may also seize lawful vaping products found on the premises at the same time as unlawful ones, so compliant stock is not automatically safe.
This covers the duty stamp rules only, not age-of-sale or product rules. Nicotine is addictive; this guide is for businesses selling to adults who already vape.