HMRC has reminded businesses to prepare for the introduction of Vaping Products Duty and the Vaping Duty Stamps Scheme, both commencing on 1 October 2026. The new excise duty will apply to all vaping liquids, regardless of nicotine content, at a rate of £2.20 per 10ml.
From 1 October, vaping duty stamps will start to appear on the retail packaging of vaping products. Businesses that manufacture, import, or store duty-suspended vaping products must have obtained HMRC approvals by this date to operate legally.
Retailers and wholesalers can continue to sell eligible unstamped stock they currently hold until 31 March 2027. However, vaping products manufactured or imported into the UK on or after 1 October 2026 must carry a duty stamp. From 1 April 2027, all vaping products sold or supplied in the UK must have a valid duty stamp on their retail packaging.
Rachel Nixon, HMRC’s Director of Indirect Tax, stated that businesses without approval by 1 October 2026 cannot produce vaping products in the UK and may face operational delays, civil, or criminal sanctions.