Guidance

Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme

Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.

• From: HM Revenue & Customs
• Published: 30 July 2025

Documents

Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme

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Details

This brief explains:

• that from 1 April 2026, applications for approval for Vaping Products Duty and vaping duty stamps will open
• why you should apply as early as possible to make sure you have the necessary approval before 1 October 2026
• that from 1 October 2026, you must pay Vaping Products Duty on vaping products and attach a vaping duty stamp on all your retail packaging
• that from 1 April 2027, all vaping products outside of duty suspension in the UK must have a vaping duty stamp attached
• the rate of duty for vaping products and how to work out how much Vaping Products Duty you’ll need to pay
• which vaping products you’ll need to include for Vaping Products Duty 
• how and when you’ll need to use vaping duty stamps 
• the storing, holding and moving of vaping products
• about keeping records
• what happens if you do not follow the Vaping Products Duty rules and the penalties you may incur

Briefings are for guidance only and reflect HMRC’s position at the time of writing.

Published 30 July 2025