HMRC urges UK businesses to apply now for Vaping Products Duty
HMRC is now accepting applications from UK vaping businesses for the new Vaping Products Duty (VPD) scheme, essential for legal trading from October 1, 2026.Summary
HMRC is urging UK manufacturers, importers, and warehouse keepers of vaping products to apply now for approval under the Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) scheme. Registration is crucial for continued legal trading from October 1, 2026, and allows businesses to prepare for the new excise duty on vaping liquids, which will be charged at a flat rate regardless of nicotine content. Duty stamps will be required on retail packaging from the same date, with a six-month transition period for existing stock. The guidance details the roles and responsibilities of businesses across the supply chain, record-keeping requirements, and potential penalties for non-compliance, including fines and prosecution. HMRC will provide further information to the retail sector later in 2026.
(Source：conveniencestore.co.uk)
