Newsletters
Updated 1 September 2026
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This publication is available at https://www.gov.uk/government/publications/vaping-products-duty-and-vaping-duty-stamps-scheme-communications-resources/newsletters--2
This page contains information about Vaping Products Duty and Vaping Duty Stamps Scheme that you can use in your own newsletters and external communications.
Long newsletter
The UK Government is introducing Vaping Products Duty and the Vaping Duty Stamps Scheme from 1 October 2026.
Vaping Products Duty will apply to all vaping liquids manufactured in, or imported into, the UK, whether they contain nicotine or not, at a rate of £2.20 per 10ml. Vaping duty stamps will start appearing on retail packaging for vaping products from 1 October 2026.
Businesses across the vaping supply chain should make sure they understand and are ready to meet the new requirements. This includes manufacturers, importers, warehousekeepers, retailers and wholesalers.
Businesses that manufacture vaping products, act as UK representatives for overseas manufacturers, or store duty-suspended vaping products should have the HMRC approvals they need before the new rules start on 1 October 2026. Businesses liable for Vaping Products Duty will need to account for and pay the duty when the duty point is triggered.
Importers will need to pay Vaping Products Duty when vaping products arrive in the UK, unless the goods enter duty suspense, for example in an approved customs warehouse.
Retailers and wholesalers should familiarise themselves with the new rules for selling, storing, distributing or handling vaping products by wholesale or retail and source products from compliant suppliers. Businesses that only sell or distribute duty-paid vaping products wholesale or retail do not need to apply for Vaping Products Duty or Vaping Duty Stamps Scheme approval.
Retailers and wholesalers can continue to buy and sell existing eligible unstamped stock during the six-month transition period from 1 October 2026 to 31 March 2027. However, vaping products manufactured in, or imported into, the UK on or after 1 October 2026 must have a duty stamp. From 1 April 2027, the retail packaging of all vaping products sold or supplied in the UK must carry a valid vaping duty stamp.
You should check what the new rules mean for you if you manufacture, import, store, sell, distribute or handle vaping products by wholesale or retail, or if you wish to act as a UK representative and purchase duty stamps for an overseas manufacturer.
You can check what you need to do and find more information by reading Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information and signing up for page updates.
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 vapingproductsduty@hmrc.gov.uk.
Short version
Vaping Products Duty and the Vaping Duty Stamps Scheme start on 1 October 2026.
Vaping Products Duty will apply to all vaping liquids manufactured in, or imported into, the UK, whether they contain nicotine or not, at a rate of £2.20 per 10ml. Vaping duty stamps will start appearing on retail packaging for vaping products from 1 October 2026.
You should check what the new rules mean for you if you manufacture, import, store, sell, distribute or handle vaping products by wholesale or retail, or if you wish to act as a UK representative and purchase duty stamps for an overseas manufacturer.
You can check what you need to do and find more information by reading Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information and signing up for page updates.
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 vapingproductsduty@hmrc.gov.uk.