New Vaping Products Duty comes into effect
1st October 2026
Today (1st October 2026) marks the introduction of the UK’s new Vaping Products Duty (VPD), bringing a new excise duty on vaping liquids sold in the UK.
Today (1st October 2026) marks the introduction of the UK’s new Vaping Products Duty (VPD), bringing a new excise duty on vaping liquids sold in the UK.
As highlighted in HMRC’s recent press notice, Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme (VDS) will come into effect from 1 October 2026. Businesses across the vaping supply chain should ensure they are prepared for the new requirements.
Excise Policy (Goods movement and Storage) team/ HMRC would like to clarify how these changes apply to businesses operating authorised export shops.
HMRC is running this webinar on Thursday 24 September, 1:45PM – 2:45PM.
From 1 October 2026, Vaping Products Duty will be introduced and become applicable to certain commodity codes. The following update contains guidance for completing declarations once the new duty is introduced.
Guidance from HMRC on what affected businesses need to do and be aware of with regards to Vaping Products Duty and the Vaping Duty Stamps Scheme.
With Vaping Products Duty and the Vaping Duty Stamps Scheme starting on 1 October 2026, HM Revenue and Customs (HMRC) is reminding businesses across the vaping supply chain, including retailers and wholesalers, to prepare for the changes.
Information on the Vaping Products Duty and the Vaping Duty Stamps Scheme for retailers.
An update on the work HMRC are doing around VPD.
An update on upcoming changes affecting travellers and workers bringing vaping products into the UK.
BWA Chairman Clive Brady recently joined Michelle Sloane from RPC for an in-depth discussion on the UK’s new vaping duty and what it means for businesses across the vaping sector.
HMRC research teams are currently seeking volunteers from excise businesses to better understand how industry is preparing for changes to vaping product movements, particularly in relation to EU, Great Britain, and Northern Ireland flows.
From 1 April 2026, UK vaping product manufacturers, importers and warehousekeepers can apply for VPD and VDS Scheme approval.
The following is an update from the HMRC Excise Policy (Goods, Movement & Storage) team.
HM Revenue and Customs (HMRC) is urging vaping-related businesses and supply chains to register for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme, as applications for approval opens today (1 April 2026).
Find out more about what the duty stamps are and what you need to do.
From today (1st April 2026), applications are open for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
The new Vaping Products Duty applies broadly across the supply chain. Here’s how to check if it could affect your business.
Applications for the UK’s new Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) Scheme are now officially open (from 1 April 2026), marking a major step towards full implementation later this year.