Key Points
- Acme Vape Ltd has received HMRC approval to operate a vaping-products excise warehouse in Preston.
- The company has also been approved for the Vaping Duty Stamps Scheme, allowing it to purchase and affix official vaping duty stamps.
- The UK's Vaping Products Duty starts on October 1, 2026, at £2.20 per 10ml, equivalent to £0.22 per millilitre.
- From January 1, 2027, only digital duty stamps may be newly affixed; from April 1, vaping products outside duty suspension must carry a valid stamp.
2Firsts
September 18, 2026
Acme Vape Ltd, the company behind UK vaping brand IVG, said on September 17 that it has received two approvals from HM Revenue & Customs, allowing it to operate an excise warehouse for vaping products and participate in the Vaping Duty Stamps Scheme. The UK's Vaping Products Duty will take effect on October 1.
Preston-based Acme Vape Ltd said its approved excise warehouse will become effective on October 1 and can be used to receive, store and manage eligible vaping products under duty suspension. The company has also been approved to purchase and affix vaping duty stamps under the new regime.
UK Vaping Duty Starts October 1
Under HMRC rules, Vaping Products Duty will apply from October 1, 2026, to vaping liquids manufactured in or imported into the UK.
The duty will be charged at a flat rate of £2.20 per 10ml, equivalent to £0.22 per millilitre, regardless of whether the liquid contains nicotine.
Under HMRC's calculation, a product containing 2ml of vaping liquid carries £0.44 in Vaping Products Duty, while 10ml carries £2.20.
From October 1, newly manufactured or imported duty-liable vaping products released onto the UK market must carry the required duty stamp. Eligible unstamped stock manufactured in or imported into the UK before October 1 may continue to be sold during the transition period through March 31, 2027.
The UK government will also apply an additional one-off increase in tobacco duty from October 1. The change adds £2.20 in duty per 100 cigarettes and £2.20 per 50 grams of other tobacco products, with the government saying the measure is intended to maintain the price differential between vaping and tobacco products.
Excise Warehouse Allows Duty Payment to Be Deferred
HMRC rules allow eligible vaping products to be held under duty suspension in approved arrangements such as excise warehouses.
For imported products, Vaping Products Duty can be deferred when qualifying goods are immediately entered into an approved excise warehouse or another applicable duty-suspension arrangement, with payment becoming due when a subsequent duty point occurs.
Acme Vape Ltd's approval allows its Preston facility to store and manage eligible vaping products under that framework.
The company said it has adjusted its warehousing, packaging and duty-stamp management systems ahead of the new regime.
Newly Affixed Stamps Become Fully Digital in 2027
The Vaping Duty Stamps Scheme will also take effect on October 1 and includes transitional arrangements.
HMRC has made digital vaping duty stamps available from September 1, 2026. Approved manufacturers, UK representatives and warehousekeepers may purchase transitional stamps until November 30 and affix them until December 31.
From January 1, 2027, only digital duty stamps may be newly affixed.
From April 1, 2027, vaping products in the UK that are not held under an approved duty-suspension arrangement must carry a valid Vaping Duty Stamp.
Acme Vape Ltd is the Preston-based company behind IVG. The vaping brand was launched in 2016 and is sold in the UK and overseas markets.
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Cover Image: Acme Vape Ltd
