Businesses importing, manufacturing, storing or selling vaping products in the UK must prepare for new duty and packaging requirements coming into force on 1 October 2026.
Vaping Products Duty will apply to vaping liquids manufactured in or imported into the UK, whether they contain nicotine or not. A new Vaping Duty Stamps Scheme will also be introduced to help HM Revenue & Customs identify legitimate products and trace them through the supply chain.
How Much Will Vaping Products Duty Cost?
Vaping Products Duty will be charged at a single rate of £2.20 per 10ml of vaping liquid, equivalent to 22 pence per millilitre.
For example:
- A 2ml pre-filled pod will attract duty of £0.44
- A 10ml refill bottle will attract duty of £2.20
- A 100ml bottle will attract duty of £22.00
The duty is calculated according to the volume of vaping liquid and applies whether or not the product contains nicotine.
What Does This Mean for Importers?
Vaping products imported into the UK on or after 1 October 2026 will be subject to the new Vaping Products Duty requirements.
Importers will normally pay the duty through their customs declaration when the products are released for consumption in the UK. However, payment can be deferred if the goods immediately enter an approved duty-suspension arrangement. The duty will then become payable when the products leave duty suspension.
All liable vaping products released onto the UK market from 1 October 2026 must carry a valid vaping duty stamp. Products imported before that date may qualify for the transitional arrangements covering existing unstamped stock.
Importers should ensure their suppliers, customs representatives and warehouse providers understand the requirements before goods are dispatched. Incorrect duty, stamping or customs arrangements could lead to clearance delays, additional costs or enforcement action.
New Duty Stamp Requirements
Duty stamps must be attached to the outermost retail packaging so that the packaging cannot be opened without damaging either the stamp or the packaging.
Digital stamps include a scannable code designed to support authentication and traceability throughout the supply chain. Approved businesses must activate digital stamps when they are affixed and record the required product information. Scanning is also required at certain stages, including permitted movements under duty suspension and release for consumption.
Only HMRC-approved UK manufacturers, warehousekeepers and UK representatives acting for overseas manufacturers can purchase stamps from the appointed supplier.
Requirements for Overseas Manufacturers
Overseas manufacturers do not apply directly to HMRC for approval.
If an overseas manufacturer wants vaping duty stamps to be attached to products during the overseas manufacturing process, it must appoint a UK representative. That representative must obtain HMRC approval and purchase the stamps on the manufacturer’s behalf.
Alternatively, stamps may be attached at approved premises in the UK by an authorised warehousekeeper or other appropriately approved operator.
Importers and overseas suppliers should therefore agree where the stamps will be attached, who will purchase them and who will be responsible for their activation and associated records before shipments are dispatched.
Transitional and Digital Stamps
HMRC has introduced transitional arrangements to help businesses prepare:
- Transitional stamps can be purchased until 30 November 2026
- Transitional stamps can be attached to products until 31 December 2026
- Digital stamps became available on 1 September 2026
- Stamped products must not be released onto the UK market before 1 October 2026
- From 1 January 2027, only digital stamps can be attached to vaping products
Transitional stamps contain physical security features but do not include the digital element. Businesses using digital stamps will need appropriate systems and processes for activation, scanning, stock reconciliation and record-keeping.
What Happens to Existing Unstamped Stock?
Unstamped vaping products manufactured in or imported into the UK before 1 October 2026 can continue to be stored and sold during the transitional period ending on 31 March 2027.
Businesses handling unstamped products during this period should keep evidence showing that the stock was manufactured or imported before 1 October 2026.
From 1 April 2027, all vaping products outside duty suspension in the UK must carry a valid vaping duty stamp. Any remaining unstamped stock must have been sold, returned to the supplier, exported, destroyed or otherwise lawfully dealt with before that date.
Which Businesses Need HMRC Approval?
HMRC approval is required for businesses intending to:
- Manufacture vaping products in the UK
- Store vaping products under duty suspension
- Purchase or attach vaping duty stamps as a UK manufacturer, warehousekeeper or UK representative
Businesses should apply at least 45 working days before they intend to begin an activity requiring approval. Approval must be in place before that activity starts from 1 October 2026.
Retailers and wholesalers that only sell or distribute duty-paid vaping products do not need to apply for approval. However, they should work with suppliers to ensure products are compliant and keep adequate records showing where their stock came from.
Record-Keeping Requirements
Businesses that manufacture, import, store, move, stamp or supply vaping products must maintain appropriate records and supporting evidence for at least six years.
For importers, this includes:
- Customs declaration information
- Commodity codes, values and quantities
- Evidence of whether goods were released for consumption or entered duty suspension
- Commercial and transport documents
- Records supporting the volume of vaping liquid declared
- Relevant duty payment and stamp information
Accurate records will be particularly important for businesses selling unstamped products during the transitional period.
What Should Businesses Do Now?
Companies involved in the vaping products supply chain should review their arrangements before 1 October 2026. This should include:
- Checking whether HMRC approval is required
- Confirming who will be responsible for paying the duty
- Reviewing product volumes and customs declaration information
- Agreeing stamp arrangements with overseas manufacturers
- Deciding whether goods will enter duty suspension
- Updating scanning, stock-control and record-keeping systems
- Identifying unstamped stock that qualifies for the transitional period
- Accounting for the new duty when calculating landed costs
Careful preparation will be particularly important for shipments arriving around the implementation date. Importers should confirm the applicable arrangements before cargo is dispatched to reduce the risk of customs clearance or supply-chain delays.
For assistance with importing vaping products, customs clearance or duty-suspension arrangements, contact the Beckchoice team to discuss your requirements.