Export shops
An export shop is an excise warehouse approved under section 92 of the Customs and Excise Management Act 1979 and operated in accordance with Excise Notice 197A. Export shops may hold and supply excise goods to passengers departing the United Kingdom under the export shop regime.
Vaping products sold through export shops
Where vaping products are supplied through an authorised export shop in accordance with the export shop rules, those products are intended for export rather than release onto the UK domestic market. Export shop operators must continue to comply with all existing export shop conditions and record-keeping requirements set out in Excise Notice 197A. In particular, they must apply the same entitlement checks to vaping products as they currently do for alcohol and tobacco products. Where vaping products are sold to passengers who are not entitled to duty-free purchases, excise duty is due and operators must account for that duty accordingly.
Therefore, vaping products sold through an authorised export shop are not required to carry a vaping duty stamp, regardless of whether they are sold to entitled or non-entitled passengers. This differs from the general rule, under which vaping products released for consumption in the UK must be stamped before excise duty becomes payable.
Action for export shop operators
Export shop operators should:
- review their existing procedures for receiving, storing, and supplying vaping products.
- engage with suppliers and warehousekeepers to understand how vaping products will be moved and accounted for after 1 October 2026.
- ensure appropriate records are maintained to demonstrate that products supplied through the export shop are eligible for relief under the export shop regime.
- continue to comply with the conditions applicable to approved export shops under Excise Notice 197A and the general warehouse requirements in Excise Notices 196 and 197.
Further guidance
Businesses should familiarise themselves with the guidance available on GOV.UK relating to:
- Vaping Products Duty.
- the Vaping Duty Stamps Scheme.
- Excise Notice 196 (warehousing);
- Excise Notice 197 (warehouse movements); and
- Excise Notice 197A (export shops).
Information for export shop operators
From 1 October 2026 there will be a new duty-free allowance of 50ml of vaping product when arriving in Great Britain (vaping products imported by passengers arriving in NI from non-EU countries will continue to be subject to the £390 other goods allowance). There will also be a new Minimum Indicative Level (MIL) of 200ml for passengers arriving in NI from the EU with vaping products for personal use. We encourage export shop operators to communicate this information to passengers so that they can help their customers to understand and comply with the new rules.
Updated HMRC guidance will be available from 1 October 2026:
