Vaping Products Duty and Vaping Duty Stamps Scheme – communications resources

The UK Government is introducing Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) Scheme from 1 October 2026.

VPD will apply to all vaping liquids (or e-liquids) sold or supplied in the UK, at a flat rate of £2.20 per 10ml and VDS must be attached to individual vaping products.

Businesses involved in the manufacturing or importing of vaping products, or storing of duty-suspended vaping products, must apply for approval to continue operating. If you do not get approval and continue to produce vaping products, you may need to pay a penalty.

Applications for approval open on 1 April 2026 — we’re urging businesses to prepare now, to avoid disruption.

What this means for businesses:

·        UK manufacturers of vaping products must apply for approval for both VPD and the VDS Scheme

·        warehousekeepers (customs and excise):

·        all warehousekeepers can apply directly to be approved under the VDS Scheme

·        new warehousekeepers must apply for approval to store vaping products in their warehouse

·        existing excise warehousekeepers must apply to amend their current approval to include vaping products

·        existing customs warehousekeepers should ensure their approval covers vaping products before accepting them into their premises

·        overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf

·        importers will be required to pay the new duty — they must also apply for VPD and the VDS Scheme if they are acting as a UK representative for an overseas manufacturer

·        UK representatives can apply for approval to the VDS Scheme and register with the stamp supplier to purchase stamps for their Overseas manufacturer clients

·        from 1 October, retailers will initially see duty-paid products carrying a transitional stamp, which will later be phased out in favour of the standard duty stamp

VPD and VDS are part of the government’s Plan for Change to create a smoke-free generation and tackle youth vaping.

HMRC have put together a pack to enable retailers and producers to understand and prepare for new regulations coming into effect on 1st October 2026: Vaping Products Duty and Vaping Duty Stamps Scheme – communications resources - GOV.UK