There is now less than a month until the Vaping Products Duty and Vaping Duty Stamps Scheme come into force on 1 October 2026.
This introduces a new excise duty of £2.20 per 10ml on all vaping products, whether they contain nicotine or not.
Manufacturers, importers and warehousekeepers should have applied to HMRC for approval in readiness to comply with the new requirements from 1 October 2026. Businesses that do not have HMRC approval by this date, cannot produce vaping products in the UK and may not be able to trade. This could cause operational delays as well as the potential for civil or criminal sanctions.
How long does HMRC approval of vaping production facilities take?
HMRC has advised that it can take at least 45 working days to receive approval.
If you are concerned that your business or a supply chain partner may not have adequately prepared for the new duty scheme, use this ‘How to guide’ to understand the key points to be aware of to help your business trade compliantly.
What is the deadline for selling unstamped vape products?
Vaping Products Duty applies from 1 October 2026. From the same date, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market.
Retailers can continue to buy and sell unstamped vaping products that were imported or manufactured before 1 October 2026 until 31 March 2027.
From 1 October 2026, vaping products imported or manufactured for the UK market must carry a duty stamp before they are released onto the UK market.
From 1 April 2027, all vaping products sold or supplied in the UK must carry a valid vaping duty stamp. This means retailers should make sure any remaining unstamped stock is dealt with before this date.
What stamp do my vape products need?
For a short period of time there will be two different stamps available – a transitional stamp and a digital stamp. As the names imply, the transitional stamp includes physical security features but lacks a digital element and serves as a bridge to help production lines adapt.
The digital stamp features a scannable code that allows businesses and authorities to authenticate and trace products through the supply chain.
Following industry feedback, HMRC has structured the rollout so that approved businesses can buy transitional duty stamps until 30 November 2026 and affix them to retail packaging until 31 December 2026.
Digital stamps are available from 1 September 2026 and can also be applied immediately to products by those approved under the Vaping Duty Stamps Scheme.
Stamped vaping products, transitional or digital, cannot be released onto the market until 1 October 2026.
Either stamp option can be actively used during this initial phase, but from 1 January 2027 only digital duty stamps may be affixed to vaping products.
Does my vape business need HMRC approval?
Whether your business needs HMRC approval depends entirely on your operational role within the supply chain.
HMRC approval is required, if you want to do any of the following:
- Manufacture vaping products in the UK
- Store vaping products without payment of duty (under duty suspension)
- handle vaping duty stamps — for example, purchase or affix stamps as a UK manufacturer, warehousekeeper or UK representative acting for overseas manufacturers
Are there penalties for non-compliance with the Vaping Products Duty?
Yes, manufacturing, importing or storing vaping products after 1 October 2026 without explicit HMRC approval is a serious offence. Punishments include seizure of goods, civil penalties and potentially prison sentences.
There are also penalties for tampering with stamps, forgery, loss of stamps, altering stamps or affixing them to an invalid product.
How can my business ensure compliance with the new Vaping Products Duty and Vaping duty stamps?
For many businesses in the vaping sector, this may be their first interaction with excise duty regulations, so there may be a lot of confusion regarding what is required from them.
The Chartered Institute of Export & International Trade has already provided an overview of the vaping product duty to help you understand the responsibilities of different sections of the supply chain.
Members can also access a checklist to help assess their businesses preparations.
Is there training available to support the vaping sector?
Yes, the Chartered Institute runs a range of training courses such as Excise Duties and Procedures, that can help you understand compliance processes that will be involved in the new duty regime.
Finally, the Chartered Institute also provides bespoke Customs and Trade Compliance Health Check services to help assess your business needs and advise you on how to comply with the Vaping Products Duty scheme as soon as possible.
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