HMRC have released the following information about the Vaping Products Duty and Vaping Duty Stamps Scheme.
The UK Government is introducing a Vaping Products Duty at a flat rate of £2.20 per 10ml of vaping liquid, alongside a scheme requiring duty stamps on vaping products.
From 1 April 2026, any business involved in the manufacture or importation of vaping products, or the storage of duty-suspended vaping products, must apply for approval from HMRC to continue operating lawfully in the UK, once Vaping Products Duty and the Vaping Duty Stamps Scheme come into effect.
With just a few months until approval registration opens, HMRC is urging all affected businesses to prepare now to avoid disruption.
You can get ahead with applying and start Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme.
You will need to take action if you:
- Manufacture vaping products
- Store duty-suspended vaping products
- wish to act as a UK representative and purchase duty stamps for an overseas manufacturer
For a full list of who needs to take action, go to Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information.
If you have questions about Vaping Products Duty and the Vaping Duty Stamps Scheme or would like to be added to the vaping duty mailing list to be sent future updates, you can email the Vaping Products Duty team.
Additionally, HMRC have released the following video:
Photo Credit: Lindsay Fox. Licensed under Creative Commons 2.0 Generic.
