This information has been shared by HMRC and aims to set out why they are changing the warehousekeeper approval process, and what this will mean for both new and existing excise warehousekeepers.
Why is the process changing?
HMRC has previously communicated that from 1 April 2026 businesses who manufacture or import vaping products or store products in duty-suspension in the UK must apply for approval, ahead of Vaping Products Duty coming into force on 1 October 2026.
This means we must review and update the following application forms to support the introduction of vaping products:
- EX61 Excise warehousekeeper authorisation
- EX68 General storage and distribution warehouse approval
- EX69 Trade facility warehouse approval
We have taken this opportunity to modernise and digitise the warehousekeeper approval process.
What will change?
A new online application form will be introduced on 1 April 2026, allowing businesses to apply in one place for excise warehousekeeper authorisation and premises approval (as well as Vaping Products Duty approval and Vaping Duty Stamps approval).
There will also be a new online amendment form for existing warehousekeepers.
These forms will replace the current approach and are intended to provide a clearer, more streamlined application journey for warehousekeepers, while supporting readiness for the new vaping regime.
Who will this change impact?
This change will impact new and existing excise warehousekeepers for alcohol, tobacco and vaping products.
There will be no changes to the current process for motor and heating fuels warehouses as the introduction of vaping products duty does not affect this area. Warehousekeepers intending to operate this type of warehouse will continue using EX61 and EX70 application forms.
What do you need to do to prepare?
You do not need to take any action prior to the new form being introduced on 1 April 2026.
The new forms will only need to be used by businesses wishing to apply to be an excise warehousekeeper, or those wishing to amend an existing approval or open a new excise warehouse.
What this means for new warehousekeepers
Any business wishing to apply to be an excise warehousekeeper, can do so using the new online application form and can apply for their premises approval at the same time, rather than completing the separate legacy application forms.
What this means for existing warehousekeepers
If an existing warehousekeeper wishes to apply for a new premises approval, they will follow a new route. They can apply via the new online amendment form for existing warehousekeepers to add new premises, rather than completing the legacy EX68 or EX69 application forms. HMRC will continue to process these applications in the same way, but the change to the application process aims to deliver a simplified journey.
Warehousekeepers can also apply to amend existing premises approvals to remove approved premises, add/remove products, and add/remove operations.
This will replace the current requirement to re-submit a full application form by post and introduce a more secure and streamlined process.
Next Steps
We hope these changes will be introduced seamlessly and will be welcomed by warehousekeepers as an improvement to the current postal process.
HMRC will update excise Notice 196 and other related guidance pages on 1 April 2026 with further information on how to access these forms and apply.
