Guides

Vaping Products Duty explained

Vaping Products Duty is an excise duty on vaping liquid. It has applied since 1 October 2026. This guide sets out the rate, what it covers, how duty stamps work and the dates that matter to sellers.

Published . Facts checked against the sources below on . General information, not legal advice.

The rate and what it covers

Start date
1 October 2026, for liquid made in or imported into the UK from that date, unless it is held in duty suspension.
Rate
A flat £2.20 per 10 ml of vaping liquid.
Nicotine
It applies whether or not the liquid contains nicotine, so nicotine-free shortfills and 0 mg pods are included.
What counts as liquid
Liquid in bottles, cartridges and pods, and substances meant for vaping such as PG, VG and flavourings.
Who pays
Approved manufacturers, importers and warehousekeepers pay the duty to HMRC. Whether it is passed on to retailers and consumers is a commercial decision. VAT still applies on top.

Duty stamps

Since 1 October 2026 every duty-liable vaping product released onto the UK market must carry a vaping duty stamp.

Appearance
Yellow or red, rectangular, 42 mm by 18 mm.
Where it goes
On the outermost retail packaging, tamper-evident, so the pack cannot be opened without damaging the pack or the stamp. Stamps cannot be reused.
Up to 31 December 2026
Transitional stamps, which have no digital element, may be fixed. HMRC says stamp users can buy them only until 30 November 2026.
From 1 January 2027
Only digital stamps, with a scannable code, may be fixed to products made or imported from that point. HMRC says that in due course retailers and customers will be able to scan digital stamps to check them.

Dates and duties for sellers

A retailer that sells only duty-paid stock does not need HMRC approval for the duty or the stamp scheme. A business that imports products, or holds stock without duty paid, may need approval: see HMRC’s guidance on who is affected.

  • Now to 31 March 2027

    Grace period for older stock

    Unstamped stock may be stored and sold only if it was produced or imported before 1 October 2026. Stock bought from 1 October 2026 should carry a stamp.

    A seller offered unstamped goods after 1 October 2026 should get and keep evidence of why they need no stamp. If not satisfied, the seller should not buy or sell them.

  • From 1 April 2027

    No unstamped products

    Selling or holding unstamped vaping products is not allowed. Unsold unstamped stock must be sold, returned, exported, destroyed or otherwise lawfully dealt with before this date.

    HMRC may seize goods, charge penalties and, in serious cases, prosecute, with an unlimited fine, prison, or both.

  • Always

    Keep records for at least 6 years

    Supplier name, address and contact details; invoices and delivery notes; what was bought, held and sold; when products were made or imported; the checks made; and action taken on unstamped or doubtful stock. Suspected illicit or unstamped products can be reported to HMRC or Trading Standards.

Sources