Reminder: Vaping Products Duty comes into force, 1st October.

SGF is reminding retailers that the new Vaping Products Duty (VPD) will come into effect across the UK from 1 October 2026.

The new duty will apply to vaping liquids manufactured in, or imported into, the UK from this date. It will be charged at a flat rate of £2.20 per 10ml of vaping liquid. This applies to any bottle, cartridge or pod containing vaping liquids, including nicotine free.

While responsibility for registering for and paying the duty will generally sit with manufacturers and importers, retailers should be aware of the changes and ensure that vaping products are being sourced through legitimate and compliant supply chains.

Retailers should also be prepared for the potential impact of the duty on the wholesale and retail price of vaping products from 1 October.

The introduction of VPD will coincide with the launch of the Vaping Duty Stamps Scheme. Duty stamps will provide a visible indication that the appropriate duty has been paid and will form part of the new compliance regime for vaping products.

Retailers will have a six-month period to sell through any existing stock and from 1 April 2027, it will be an offence to sell vaping products without a Vaping Duty Stamp, unless the products are held under duty suspension. The UK government state that this will carry a large fine and possible prison sentences in the most serious cases

SGF would encourage members to speak with their wholesalers and suppliers ahead of 1 October to ensure they understand how the changes will affect the products they stock and their responsibilities under the new regime.

Further information and official guidance on the Vaping Products Duty is available at: Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme - GOV.UK

SGF hopes this has been useful for keeping members informed.