Duty stamps will be introduced alongside Vaping Products Duty on 1st October 2026. This means that all vaping products manufactured in or imported into the UK after this date must have a stamp affixed unless being held in duty suspense arrangements.
The Government also announced plans to introduce controls on the supply of nicotine to tackle the production and supply of illicit vaping products. The government acknowledges the potential administrative and financial burdens that businesses may face. HMRC will undertake work to develop policy proposals for this scheme and a technical consultation on these will be launched in due course.
Further details can be found in the consultation response: https://www.gov.uk/government/consultations/vaping-products-duty-consultation.
HMRC is currently running a survey for businesses who may be impacted by the introduction of Vaping Products Duty. The survey can be found here.
The purpose of this survey is to help HMRC understand customer needs and to ensure that relevant information about Vaping Products Duty (VPD) is being communicated effectively.
The survey closes 14 May 2025.
Photo by Mikhail Nilov
