HM Revenue and Customs (HMRC) is reminding manufacturers, importers, and warehousekeepers involved with vaping products to prepare for registration for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme from 1 April 2026.
Following a recent meeting we have some updates regarding VPD and duty stamps.
How the BWA is supporting members involved in the excise sector, including the vaping industry.
HMRC are keen to understand current awareness levels of Vaping Products Duty and duty stamps amongst impacted audiences and what communications channels they use, to help inform their campaign.
The UK Government is introducing Vaping Products Duty (VPD) and vaping duty stamps (VDS) from 1 October 2026. VPD, a new excise duty, will apply to all vaping liquids (or e-liquids) sold or supplied in the UK, at a flat rate of £2.20 per 10ml and VDS must be attached to individual vaping products.
HMRC have shared guidance providing details of Vaping Products Duty, and Vaping Duty Stamps, both of which come into effect 1st October 2026.
The Bonded Warehousekeepers Association (BWA) has taken part in the Vaping Industry Working Group, a collaborative body of industry leaders and HMRC, aimed at shaping policies and promoting compliance within the vaping sector.
On 29th April 2025, the Government announced it will proceed with the introduction of a Vaping Duty Stamps scheme as proposed in the technical consultation.
HMRC is currently running a survey for businesses who may be impacted by the introduction of Vaping Products Duty.
As part of the Budget, the Chancellor confirmed the introduction of Vaping Products Duty from October 2026.
HMRC and HM Treasury have launched a consultation on the VPD policy which closes on 29th May 2024.
As part of Spring Budget, the Chancellor has announced that the government will introduce a new Vaping Products Duty from October 2026 and has launched a consultation on the proposals.