New Vaping Products Duty comes into effect
GOV.UK
A new £2.20 per 10ml excise duty on vaping products and a duty stamps scheme launched in the UK from 1 October 2026.Summary
On 1 October 2026, the UK introduced a new Vaping Products Duty (VPD) of £2.20 per 10ml of vaping liquid, payable by manufacturers, importers, and warehousekeepers approved by HMRC. This excise duty applies to all vaping liquids manufactured in or imported into the UK, regardless of nicotine content. Simultaneously, HMRC launched the Vaping Duty Stamps Scheme (VDS), introducing tamper-evident stamps on retail packaging to provide digital traceability and combat illicit trade. A six-month grace period allows wholesalers and retailers to sell existing unstamped stock until 31 March 2027, after which all vaping products sold in the UK must carry a valid duty stamp.
(Source：GOV.UK)
