Promotional material

Sample email

Published 10 February 2026

Introduction

Dear Stakeholder,

You will be aware that the UK Government is introducing Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) Scheme from 1 October 2026.

VPD will apply to all vaping liquids (or e-liquids) sold or supplied in the UK, at a flat rate of £2.20 per 10ml and VDS must be attached to individual vaping products.

Businesses involved in the manufacturing or importing of vaping products, or storing of duty-suspended vaping products, must apply for approval to continue operating. If you do not get approval and continue to produce vaping products, you may need to pay a penalty.

Applications for approval open on 1 April 2026 — we’re urging businesses to prepare now, to avoid disruption.

What this means for businesses:

• UK manufacturers of vaping products must apply for approval for both VPD and the VDS Scheme
• warehousekeepers (customs and excise):
  • all warehousekeepers can apply directly to be approved under the VDS Scheme
  • new warehousekeepers must apply for approval to store vaping products in their warehouse
  • existing excise warehousekeepers must apply to amend their current approval to include vaping products
  • existing customs warehousekeepers should ensure their approval covers vaping products before accepting them into their premises
• overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf
• importers will be required to pay the new duty — they must also apply for VPD and the VDS Scheme if they are acting as a UK representative for an overseas manufacturer
• UK representatives can apply for approval to the VDS Scheme and register with the stamp supplier to purchase stamps for their Overseas manufacturer clients
• from 1 October, retailers will initially see duty-paid products carrying a transitional stamp, which will later be phased out in favour of the standard duty stamp

VPD and VDS are part of the government’s Plan for Change to create a smoke-free generation and tackle youth vaping.

More information

• get ahead and start Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme
• 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

The ask from HMRC

To help your customers who will need to take action, we have provided some products in this pack which may be useful for your communications.

Please either amplify what HMRC posts on social media platforms or use the assets to create your own content on the topic.

Scams and phishing

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You can check on GOV.UK that the contact is genuinely from HMRC. If you’re unsure about a text claiming to be from HMRC forward it to 60599 or send an email to HMRC’s phishing team: phishing@hmrc.gov.uk

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