Prepare your business for Vaping Duty and Stamps Scheme

Vaping Products Duty and the Vaping Duty Stamps Scheme starts on Thursday 1 October 2026.

Businesses are reminded to prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme which start on Thursday 1 October 2026.

What is the Vaping Products Duty?

Vaping Products Duty is a new excise duty on all vaping liquids manufactured in, or imported into, the UK, whether they contain nicotine or not.

What is the Vaping Duty Stamps Scheme?

Vaping duty stamps will start appearing on vaping products' retail packaging from 1 October.

The new excise duty of £2.20 per 10ml on vaping products, whether they contain nicotine or not, will come into force alongside tobacco duty increases.

Is my business affected?

Businesses that manufacture vaping products, act as UK representatives for overseas manufacturers, or store duty-suspended vaping products should have obtained the HM Revenue & Customs (HMRC) approvals they need to operate from 1 October 2026. Businesses liable for Vaping Products Duty will need to account for and pay the duty when the ‘duty point’ is triggered.

Importers will need to pay Vaping Products Duty when vaping products arrive in the UK, unless the goods enter duty suspense, for example in an approved customs warehouse.

What about retailers and wholesalers?

Retailers and wholesalers should work with their suppliers to ensure the vaping products they stock comply with the new requirements. Those that only sell or distribute duty-paid vaping products wholesale or retail, do not need to apply for Vaping Products Duty or Vaping Duty Stamps Scheme approval.

They can continue to buy and sell existing eligible unstamped stock during a six-month transition period from 1 October 2026 to 31 March 2027. However, vaping products manufactured in, or imported into, the UK on or after 1 October 2026 must have a duty stamp. From 1 April 2027, the retail packaging of all vaping products sold or supplied in the UK must carry a valid vaping duty stamp.

Businesses that do not comply with the new rules may face civil or criminal sanctions.

Read further details on how to prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme.

First published 2 September 2026