One month until Vaping Products Duty and the Vaping Duty Stamps Scheme start
Businesses must prepare for the new Vaping Products Duty and duty stamps starting 1 October 2026.Summary
Businesses are reminded that the Vaping Products Duty, a £2.20 per 10 ml excise duty on all vaping liquids regardless of nicotine content, and the Vaping Duty Stamps Scheme, which require a duty stamp on retail packaging, will take effect on 1 October 2026. HM Revenue and Customs urges manufacturers, importers, warehousekeepers and other supply‑chain participants to obtain HMRC approval and be ready to pay the duty when the duty point is triggered. Those without approval by the deadline cannot produce or sell vaping products in the UK and may face civil or criminal sanctions. Transitional arrangements allow approved parties to purchase duty stamps until 30 November 2026 and use digital stamps from 1 September 2026, with only digital stamps permitted from 1 January 2027. The measures aim to curb youth vaping, support smoking cessation and generate over £550 million annually by 2030‑31.
(Source：GOV.UK)
