Key Takeaways
- The UK opened applications for Vaping Products Duty and the Vaping Duty Stamps Scheme on April 1, 2026.
- Vaping Products Duty will take effect on October 1, 2026.
- The duty will apply to all vaping liquids, whether or not they contain nicotine.
- From October 1, 2026, individual vaping products sold or supplied in the UK must carry a duty stamp.
- UK Treasury analysis indicates that the new duty is expected to raise more than GBP 550 million a year by 2030-31, or about USD 715 million based on 1 GBP ≈ 1.30 USD.
2Firsts, April 1, 2026
According to HM Revenue and Customs, UK manufacturers, importers and warehousekeepers of vaping products can apply from April 1, 2026 for approval under Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme (VDS).
The UK opened applications on April 1, with Vaping Products Duty to take effect on October 1
HMRC said businesses need to provide the required information now in order to obtain approval and begin the process of applying for duty stamps. From October 1, 2026, that information will be used to determine when duty becomes payable, making early registration an essential preparation step.
HMRC also published new guidance on GOV.UK explaining which vaping products are liable for the new excise duty, the key dates and milestones ahead, and the responsibilities of manufacturers, importers, warehousekeepers and other businesses across the supply chain. HMRC said the registration and approval process may take at least 45 working days if further information is required.
Rachel Nixon, HMRC’s Director of Indirect Tax, said that from April 1, 2026, UK vape manufacturers, importers and warehousekeepers can apply for Vaping Products Duty and Vaping Duty Stamps Scheme approval, and that this is essential for them to continue trading legally from October 1, 2026.
All vaping liquids will be taxed, and duty stamps must be placed on individual retail packs
HMRC said Vaping Products Duty will apply from October 1, 2026 and will be charged at a flat rate on all vaping liquids, whether they contain nicotine or not.
From the same date, duty stamps must be affixed to the retail packaging of individual vaping products produced in or imported into the UK. However, under transition arrangements, retailers will still be allowed to sell any unstamped stock they already hold until March 31, 2027.
HMRC further said that from April 1, 2027, all vaping products held outside approved duty suspension in the UK must carry a valid duty stamp.
The UK published a phased timeline and warned that non-compliance may lead to civil or criminal sanctions
Under the timeline set out by HMRC, from April 1, 2026 manufacturers, importers and warehousekeepers can apply for approval. Until August 31, 2026, approved businesses will only be able to purchase “transitional” vaping duty stamps from the approved supplier. These transitional stamps contain security features but no digital element, allowing businesses to prepare stamped products for supply from October 1, although such stamps must not be affixed to products after September 30, 2026.
From September 1, 2026, approved businesses will only be able to purchase vaping duty stamps containing a digital feature and other security elements. Before October 1, 2026, duty-stamped vaping products cannot be released onto the open market. From October 1, 2026, all new duty-liable vaping products sold or supplied in the UK must carry a duty stamp. From April 1, 2027, all vaping products held in the UK outside duty suspension must carry a duty stamp.
HMRC said failure to comply with the new rules may result in civil or criminal sanctions, including penalties, fines and criminal prosecution.
The UK government said the new vaping duty and duty stamps scheme form part of its Plan for Change to create a smoke-free generation and tackle youth vaping. Treasury analysis indicates that by 2030-31, the new vaping duty is expected to raise more than GBP 550 million a year, or about USD 715 million based on 1 GBP ≈ 1.30 USD, for public services including the NHS.
Image source: Her Majesty's Revenue and Customs (HMRC)
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