From 1 October 2026, Vaping Products Duty (VPD) will apply to vaping liquid, whether or not it contains nicotine. For passengers entering Great Britain, a new duty free allowance for vaping products will apply. Passengers will be able to bring up to 50ml of vaping liquid into Great Britain for personal use without paying VPD.
If an individual brings more than 50ml of vaping liquid into Great Britain, they must declare the goods and pay VPD on the full quantity, not just the amount above the allowance. Passengers can declare goods online before arriving in Great Britain, or at the port/airport, where declaration facilities are available.
The rules are different for Northern Ireland. For travellers arriving in Northern Ireland from non-EU countries, vaping products will continue to fall within the “other goods” allowance of £390 , or £270 if a passenger arrives by private plane or boat. Travellers arriving directly in Northern Ireland from the EU can bring any amount of vaping liquid into the UK without declaration or payment of duty, providing this is for personal use (i.e. not to sell). Guidance for Northern Ireland should be checked separately from guidance for Great Britain on GOV.UK.
Clear passenger messaging would be helpful in reducing avoidable non-compliance at the border. The key points for travellers into the UK are:
- From 1 October 2026, Vaping Products Duty applies to all vaping liquid.
- For Great Britain, passengers aged 17 or over can bring up to 50ml of vaping liquid for personal use without paying Vaping Products Duty.
- If they bring more than 50ml into Great Britain, they must declare it and pay Vaping Products Duty on the full quantity.
- Personal allowances cannot be pooled or shared between travellers.
- Goods brought in for sale or business use must be declared, as personal allowances do not apply to commercial goods.
- The rules for Northern Ireland are different and travellers should check the relevant guidance before travelling.
Further information is available on GOV.UK at the links below:
https://www.gov.uk/guidance/importing-and-exporting-vaping-products
https://www.gov.uk/bringing-goods-into-uk-personal-use/declaring-goods
If you require a discussion to help understand how this change may affect your organisation or customers, please contact vapingproductsduty@hmrc.gov.uk.
