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Sample email

Updated 1 September 2026

Introduction

Dear Stakeholder, 

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) manufactured in, or imported into, the UK, whether they contain nicotine or not, at a flat rate of £2.20 per 10ml and a vaping duty stamp 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 be subject to civil or criminal sanctions. 

What this means for businesses:

• UK manufacturers of vaping products must have approval for both VPD and the VDS Scheme before the new rules start on 1 October 2026. 

• 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 need to pay Vaping Products Duty when vaping products arrive in the UK, unless the goods enter duty suspension, for example in an approved customs warehouse. Importers must also apply for VPD and the VDS Scheme if they are acting as a UK representative for an overseas manufacturer. 

• retailers and wholesalers should familiarise themselves with the new rules for handling wholesale or retail vaping products in the UK and source products from compliant suppliers. Those that only sell or distribute duty-paid vaping products wholesale or retail do not need to apply for VPD or VDS Scheme approval. They can continue to sell eligible unstamped stock they already hold 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

• approved manufacturers, UK representatives and 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. Stamped vaping products, whether transitional or digital, cannot be released onto the market until 1 October 2026 

• VPD and VDS are part of the government’s wider plans to create a smoke-free generation and tackle youth vaping

More information

More information is available in the Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information collection and the guidance on handling wholesale or retail vaping products in the UK. 

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 businesses prepare for the changes, we have provided products in this stakeholder 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 

HMRC is aware that criminals are emailing, texting and phoning members of the public, pretending to be from HMRC. Never let yourself be rushed. If a phone call, text or email is suspicious or unexpected, don’t give out private information or reply, and don’t download attachments or click on links. 

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 

Report a tax scam phone call on GOV.UK. By reporting phishing emails, you help stop criminal activity and prevent other people falling victim to scams.