HM Revenue and Customs (HMRC) has confirmed that UK vaping product manufacturers, importers and warehouse-keepers can now apply for Vaping Products Duty and Vaping Duty Stamps Scheme approval.
Businesses need to provide the required information to register for HMRC approval and begin the process of applying for duty stamps. From 1 October 2026, this information will be used to determine when duty becomes payable, making registering now an essential step in early preparation, HMRC suggests.
From the same date, duty stamps must be affixed to the retail packaging of individual vaping products produced in or imported into the UK, although retailers will still be able to sell any unstamped stock they already hold for a six-month period as part of the transition arrangements.
HMRC is therefore urging vaping-related businesses and supply chains to register for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme with immediate effect.
Details of how to pay VPD can be found here. It shows that VPD is charged at a single flat rate of £2.20 per 10ml on vaping liquid, irrespective of whether or not it contains nicotine.
“If you import vaping products into the UK,” HMRC explains, “you normally pay Vaping Products Duty through your customs declaration when the goods are released, unless the goods immediately enter duty suspension.”
The guidance also sets out how and when businesses need to register and apply for the relevant approvals, which will take at least 45 working days if further information is needed.
Non-compliance with the new requirements may result in civil or criminal sanctions, including penalties, fines and criminal prosecution.
