Vaping Products Duty now in force

SGF is reminding retailers that the new Vaping Products Duty (VPD) came into force across the UK on 1 October 2026.

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

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

Retailers should also be aware that the introduction of the duty may have an impact on the wholesale and retail price of vaping products.

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

Retailers have a six-month period to sell through existing stock. 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 states that breaches could result in significant financial penalties and, in the most serious cases, imprisonment.

SGF would encourage members to speak with their wholesalers and suppliers now to ensure they understand how the new duty affects the products they stock and their responsibilities under the new regime.

Further information and official guidance is available from GOV.UK – Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme.