Promotional material

Key messages for audience groups

Updated 1 September 2026

Key messages for audience groups

Timeline of activity for all audiences

Date	Activity
From 1 April 2026	HMRC has opened applications for approval for manufacturers, warehousekeepers and UK representatives acting for overseas manufacturers.
1 April to 30 November 2026	HMRC-approved businesses can purchase ‘transitional’ vaping duty stamps from the approved stamps supplier up to 30 November. ‘Transitional’ stamps include security features but no digital element. This will enable businesses to have stamped product ready for supply from 1 October 2026.
From 1 September 2026	HMRC-approved businesses can purchase vaping duty stamps with a digital feature, and other security elements, from the approved stamps supplier.
Before 1 October 2026	Duty stamped vaping products cannot be released onto the UK market.
From 1 October 2026	Vaping duty stamps must be attached to individual vaping products sold or supplied in the UK. All vaping products released by suppliers and manufacturers for sale must carry a duty stamp. Retailers can sell any unstamped stock they already hold until 31 March 2027, but any new duty-liable stock purchased must have a duty stamp.
Up to 31 December 2026	‘Transitional’ stamps can only be affixed up to this date.
From 1 January 2027	Only digital duty stamps can be affixed.
From 1 April 2027	Duty stamps are required on all UK vaping products outside of duty suspension.

All audiences

• the Government is introducing Vaping Products Duty and the Vaping Duty Stamps Scheme from 1 October 2026. Vaping Products Duty will be charged at a flat rate of £2.20 per 10ml and will apply to all vaping liquids, including nicotine-free products. From this date, vaping products manufactured in or imported into the UK for the UK market must carry a duty stamp, unless they are moving under duty suspension arrangements

• vaping duty stamps will help businesses, retailers, consumers and enforcement bodies identify legitimate vaping products intended for the UK market and support action against illicit trade

• for more information, read Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information and sign up for page updates

UK Manufacturers

• applications can take more than 45 working days to process, so you should submit your application as early as possible to allow enough time to be approved before 1 October 2026

• order stamps and prepare equipment in advance to avoid delays. Approved manufacturers can buy transitional duty stamps until 30 November 2026 and affix them until 31 December 2026. Digital stamps are available from 1 September 2026 and can also be applied immediately, but stamped products cannot be released onto the UK market until 1 October 2026

• affix duty stamps to every retail unit of vaping product before release to the UK market. From 1 January 2027, only digital duty stamps can be affixed to vaping products.
• businesses that do not comply with the new rules may face civil or criminal sanctions

UK Warehousekeepers

• ensure you have the appropriate HMRC approval to store vaping products in duty suspension before 1 October 2026. If you already hold approval, make sure it covers or is amended to cover Vaping Products Duty
• existing excise warehousekeepers should use the current process, while customs warehousekeepers should use the form
• applications can take more than 45 working days to process. To be ready to operate from 1 October 2026, you should aim to submit any required applications or amendments as early as possible to allow enough time for approval
• check stamp ordering and digital stamp requirements. Approved warehousekeepers can buy transitional duty stamps until 30 November 2026 and affix them until 31 December 2026. Digital stamps are available from 1 September 2026 and can also be applied immediately, but stamped products cannot be released onto the UK market until 1 October 2026. From 1 January 2027, only digital duty stamps can be affixed
• work with importers and manufacturers to ensure all products are stamped and compliant
• ensure compliance to avoid penalties and operational disruption
• if operating in or supplying Northern Ireland, consider whether additional processes or systems apply to your movements

Overseas manufacturers

• where an overseas manufacturer wishes to affix stamps as part of their manufacturing process, they must appoint a UK representative
• work with your UK representative to make sure they apply for approval to buy vaping duty stamps on your behalf
• once approved, your UK representative will be able to order stamps on your behalf from the appointed supplier. Transitional duty stamps can be bought until 30 November 2026 and affixed until 31 December 2026. Digital stamps are available from 1 September 2026 and can also be applied immediately, but stamped products cannot be released onto the UK market until 1 October 2026
• make sure stamps are affixed to products before they are released onto the UK market. From 1 January 2027, only digital duty stamps can be affixed to vaping products
• approval applications can take more than 45 working days to process. You should work with your UK representative to ensure applications are submitted as early as possible to allow enough time for approval before 1 October 2026
• use available guidance to understand your obligations under UK law for compliance and traceability
• understand the legal, financial and reputational risks of non-compliance

UK representatives of overseas manufacturers

• once approved, you will be able to order stamps from the appointed supplier on behalf of the overseas manufacturer. Transitional duty stamps can be bought until 30 November 2026 and affixed until 31 December 2026. Digital stamps are available from 1 September 2026 and can also be applied immediately, but stamped products cannot be released onto the UK market until 1 October 2026
• work with the overseas manufacturer to make sure stamps are affixed to products before they are released onto the UK market. From 1 January 2027, only digital duty stamps can be affixed to vaping products

• applications can take more than 45 working days to process. To help overseas manufacturers operate from 1 October 2026, submit applications as early as possible to allow enough time for approval

• keep records of all stamps ordered
• be aware of your legal and financial responsibilities for the stamps until the stamped products enter the UK
• stay up to date with HMRC guidance and industry developments

Retailers

Vaping Products Duty (VPD) applies from 1 October 2026. From the same date, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market.

What you need to know:

• before 1 October 2026, duty-stamped vaping products cannot be released onto the market
• retailers can continue to buy and sell unstamped vaping products that were imported or manufactured before 1 October 2026 until 31 March 2027

• from 1 October 2026, vaping products imported or manufactured for the UK market must carry a duty stamp before they are released onto the UK market

• retailers do not need to apply for approval to the duty or to buy stamps

• from 1 April 2027, all vaping products sold or supplied in the UK must carry a valid vaping duty stamp. This means retailers should make sure any remaining unstamped stock is dealt with before this date

• retailers that do not comply with the new rules may face civil or criminal sanctions
• you can find more information by reading Handling wholesale or retail vaping products in the UK and signing up for page updates