From this week, UK vaping product manufacturers, importers and warehouse keepers can apply for Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) scheme approval.
The guidance supports “long‑term compliance, consistent use of vaping duty stamps and provides details of penalties and sanctions to stem illicit trade,” the Government advised.
Businesses need to provide the required information now 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.
They are encouraged to visit GOV.UK and search for ‘vaping duty’ to access the new guidance. It explains which vaping products are liable to the new excise duty, the key dates and milestones ahead, and the roles and responsibilities of manufacturers, importers, warehousekeepers and other businesses across the supply chain.
It 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.
Rachel Nixon, HMRC’s Director of Indirect Tax, said: “UK vape manufacturers, importers and warehouse keepers can apply to HMRC for VPD and VDS Scheme approval, which is essential for these businesses to continue trading legally from 1 October.”
Details and dates of the new scheme
Vaping Products Duty (VPD) applies from 1 October 2026.
VPD will be charged at a flat rate on all vaping liquids, whether they contain nicotine or not.
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.
From 1 April 2027, all vaping products held outside of approved duty suspension in the UK must carry a valid duty stamp.
Non-compliance with the new requirements may result in civil or criminal sanctions, including penalties, fines and criminal prosecution.
The guidance published today includes information on how VPD is measured and when it becomes payable, what records businesses must keep in order to submit returns and pay VPD from 1 October, specific requirements for imports and exports, how to move stock under duty suspension and the position for Northern Ireland
HMRC will further raise awareness of the new duty and stamp scheme with the retail sector later in 2026.
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