This new excise regime will apply to all vaping liquids and products supplied in the UK, with duty becoming payable from 1 October 2026.
Alongside the duty, businesses will also be required to use vaping duty stamps on retail packaging to demonstrate that products are compliant and duty-paid.
Key dates:
1 April 2026 – Applications open for VPD & VDS
1 October 2026 – Duty becomes payable & stamps required
1 April 2027 – All products must carry a duty stamp (end of grace period)
Who Is affected?
The new rules apply to:
- Manufacturers (UK and overseas)
- Importers
- Warehousekeepers
- Owners of vaping products held in a warehouse which is not an approved customs or excise warehouse
- Retailers (selling directly to the customer) / Wholesalers (selling directly to a business)
- Those acquiring vaping products from EU member states, if you’re a business in Northern Ireland
Businesses must obtain approval from HMRC before producing, storing, or releasing products for sale.
What you need to do
If your business deals with vaping products, you should:
- Check if you are impacted
- Apply for approval as soon as possible
- Prepare systems for duty payments and record keeping
- Understand how duty stamps will work
HMRC warns applications can take up to 45 working days, so early action is recommended.
You can further details HERE.
