How vaping duty stamps work
Find out what vaping duty stamps are, how to purchase them, the digital processes and transitional arrangements.
Vaping duty stamps are secure physical stamps with multiple security features. For digital stamps, the stamp includes a scannable code for authentication and supply chain tracing.
Stamps must be affixed to the outermost retail packaging so it cannot be opened without damaging the packaging or the stamp.
Stamps will be:
- rectangular in shape
- 18 millimetres in width
- 42 millimetres in length
Stamp properties
Stamps are provided in wet (pre-glued) and dry (unglued) formats:
- wet stamps will be supplied in coils on 3-inch cores, with a range of quantities
- the standard packaging unit for wet stamps is 20,000 stamps per reel
- dry stamps are supplied in boxes, with a minimum order quantity of 1,000 stamps
The minimum ordering quantity for both wet and dry stamps will be 1,000 stamps per reel.
If you use dry stamps, you are responsible for ensuring the glue you use meets all of the requirements of the scheme.
The duty stamp is a secure label that contains multiple physical security features to help identify legitimate vaping products. From 1 September 2026, stamps will include a digital element to support authentication and traceability within the supply chain.
Purchasing stamps, limits and operational controls
Only HMRC-approved purchasing operators (UK manufacturers, warehousekeepers and UK representatives) may buy stamps from the appointed supplier using a secure platform, the details of which will be set out in your approval letter.
HMRC will set purchase limits per rolling 3-month period based on information provided in your application, with automated adjustments within agreed parameters.
You should maintain controls over duty stamps, including:
- secure storage and access controls
- routine reconciliations of stamps ordered, received, used, returned and destroyed
- incident processes for loss, theft, damage, or discrepancies
- arrangements for returns or adjustments for unused stamps where permitted
You may exceed your 3-month limit by up to 30%.
Your limit in the following 3 months will be the highest of your:
- actual usage in the previous three months
- existing limit
You may request a rise in your limit at any time, as long as you can evidence a business need for this. HMRC may lower your limit where there is evidence it is not being used.
HMRC will revoke your approval if you do not buy any stamps for 36 months.
Digital stamps — activation, scanning events and data capture
Affixing operators must activate stamps at the point of affixing and capture prescribed metadata.
Scanning is required at defined points, including:
- affixing
- movements under duty suspension where permitted
- release for consumption
Metadata typically includes the:
- time, date and address of affixing
- operator identity
- manufacturer, and product descriptors (including volume in millilitre to the nearest 0.1 millilitre)
- movement state
You must activate your stamps within 12 months of receiving them. You may be liable for a penalty if you do not do this.
Transitional stamps have physical features only and are not scanned.
Transitional stamps — limited window and sell-through
Transitional stamps (physical security features only) will be available to purchase from 1 April 2026 until 31 August 2026. Digital stamps will be available from 1 September 2026.
From 1 October 2026, only digital stamps may be affixed.
By 1 April 2027, all vaping products outside duty suspension must carry a duty stamp.
Add product and aggregation data to the supplier system
There are data fields that will be required when businesses add product’s stock keeping units (SKUs) to the system. These include:
-
Name: name of the product according to the market reference.
-
Description: commercial description of the product.
-
GTIN/Barcode: the product’s 1D barcode identifying the SKU, for instance a GS1 GTIN / EAN code.
-
Product Volume in millilitres to the nearest 0.1 millilitre.
-
Product Brand: brand name of the product.
-
Product flavour: flavour of the product.
-
Type of the product: options limited to “prefilled pod”, “prefilled device”, “bottle” or “other”.
-
Nicotine: content in milligrams per millilitre.
-
ECID/GBID (European Community Identifier / Great Britain Identifier): Only required where nicotine content is greater than 0 milligrams or millilitre.
-
Market Type: intended market: domestic, import or export.
-
Tax Scheme: represents the tax applicable to the product. It defines the tax fee or rate according to the product or price. This information will be used to estimate expected revenue collection, based on the volume of vaping duty stamps applied to products.
-
SKU Image: a picture of the product.
-
Packaging Type: the packaging type such as pack, tube and cartridge.
-
Packaging Weight: the product weight, if applicable. This is important in cases where the taxes are applied by weight.
-
Packaging Quantity: number of products that will be included in the final packaging.
-
Disable (optional): disable or enable the SKU usage.
In addition to the Digital Activation System (DAS) module, the Data Repository also provides affixing operators with an Application Programming Interface (API) that is compliant with the GS1 Electronic Product Code Information Services (EPCIS) standard.
This API defines an Aggregation Event, which allows affixing operators to report the parent-child relationship between the unique ID of duty stamps with the aggregate codes affixed to higher-level containers elements such as cartons, master cases and pallets.
There is no limit to levels of aggregation, and either the manufacturer or importer can generate aggregation codes.
Receiving and tracking vaping duty stamps
Stamps will be sent using a tracked and signed-for delivery service.
When stamps have been successfully delivered, including signature on receipt, this will be recorded in the supplier’s system.
When a UK representative orders stamps to be sent to an overseas manufacturer, the consignment will also be sent using a tracked and signed-for delivery service.
For digitally enhanced stamps, each stock keeping unit (SKU) will have a unique ID.
Information linked to each vaping duty stamp
When a vaping duty stamp is affixed to a product, the following information must be recorded:
-
the time and date the duty stamp is affixed
-
the address where the duty stamp is affixed
-
the affixing operator’s name and address
-
the name of the manufacturer of the product
-
the product volume in millilitres, to the nearest 0.1ml
-
the product brand
-
the product flavour
-
the type of product
-
the nicotine content in milligrams per millilitre ( mg/ml)
-
the ECID or GBID, if the product has a nicotine content greater than 0mg/ml
ECID means European Community Identifier. GBID means Great Britain Identifier.
HMRC may require further information to be recorded in future.
Uploading aggregation events
Aggregation events do not need to be uploaded in real time. They can be uploaded with a delay of several days.
The event time recorded in the aggregation event must be the actual time the scan took place.
Each aggregation must be recorded as a separate event, with one API call for each aggregation. Batch upload functionality is not supported.
An aggregation event is associated with:
-
the site ID for the location where the event takes place
-
the time and date of the event
Recording products at the final exit to market scan
At the final exit to market scan, a sale event can be declared for an aggregate code.
If a sale event is declared for an aggregate code, the status will also apply to any linked lower-level codes, including other aggregate codes or product codes.
You do not need to declare the sale event for each individual stamp number separately.
Scanning devices and software integration
The supplier does not maintain a list of approved or officially supported scanning devices.
There are no specific scanner model requirements. Codes can also be scanned using a mobile device with an iOS or Android operating system through an app.
The platform exposes APIs to capture EPCIS version 1.2 events.
If you use third-party scanning devices, you will need to develop your own integrations so that the devices can send information using the required APIs.
Applying stamps to curved packaging
The duty stamp does not need to be applied to a completely flat surface, provided the code can still be scanned reliably.
Testing carried out by the supplier indicates that a minimum curvature radius of 10mm can be scanned.
The additional security features on the stamp should not impose further constraints on label placement or orientation.
The supplier cannot confirm requirements for every possible surface type, because there are many different packaging types in the vaping market. The proposed stamp specification has been designed to be compatible with all packaging types the supplier is aware of.
More information
Scanning events can be recorded using an API. This enables integration with your existing systems and applications, allowing you to automate the process. For information on technical details of the API from the appointed supplier, contact vds-support@cartor.com.
You can read more about:
- the vaping duty stamps, including stamp prices in the Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice
- penalties HMRC may charge if you do not comply with the regulations for the Vaping Duty Stamps Scheme in the Compliance checks: vaping duty stamps – penalties and sanctions — CC/FS87
Updates to this page
-
Guidance has been updated to explain how much UK manufacturers and UK representatives may exceed their purchasing limit. We have also added guidance about how to add product and aggregation data to the supplier system, and an email address contact for the supplier in order to request detailed technical information.
-
First published.