Submit your Vaping Products Duty return
Use the online service to submit returns for all finished vaping products that have been released for consumption in the UK.
You must be an approved UK Vaping Products Manufacturer to use this service. Find out how to apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
Who must submit a return
All UK approved vaping products manufacturers must submit a monthly return using the Manage your Vaping Products Duty service.
You need to tell us about any finished vaping products that have been released for consumption in the UK.
You must still submit a return, even if you have nothing to declare for this period. This is known as a nil return.
When you should submit a return
You must submit an online Vaping Products Duty Return by the 7th day of every month.
It must cover all your activity for the previous calendar month (known as the accounting period).
Before you start
Before you can complete your first Vaping Products Duty return, you must get access to the Vaping Products Duty online service.
Submitting your first return
You will need to tell us the:
- total volume in millilitres (ml) of finished vaping products released for consumption during the return period, if no products have been released for consumption, a nil return must still be submitted
- volume in millilitres (ml) of liquid received or moved under duty suspense during the return period
- name of the person completing the return
- role of the person completing the return
- email address of the person completing the return
Submitting your second and subsequent returns
In addition to the information in your first return, the following details will also be needed:
- volume in millilitres (ml) of liquid spoiled during a previous return period (if applicable)
- volume in millilitres (ml) of liquid under-declared or over-declared in a previous return period. (if applicable) If the total of under or over-declared is over £1000, you must provide a reason
Finished vaping products
Finished vaping products are:
- contained in its final packaging for retail sale, or it has had a duty stamp applied
- released for consumption
- released for use in the United Kingdom
Adjustments from a previous Vaping Products Duty return
The following are classed as adjustments:
- spoilt goods
- under-declared duty
- over-declared duty
Spoilt goods
Spoilt goods are duty paid goods which have been returned for destruction.
For example, the product was not fit for consumption.
Under-declared duty
Under-declared means you have declared less leaving the premises than has been released.
For example, you missed a dispatch from the accounting record.
Over-declared duty
Over-declared means the quantity you declared is greater than the amount that was released.
For example, you included a dispatch twice or declared in the wrong period.
Duty-suspended goods
Duty suspension is an arrangement with HMRC which means you do not have to pay Vaping Products Duty straight away if the vaping products are stored in certain approved places, for example:
- an excise warehouse
- a registered store
Vaping Products Duty must be paid when the products are taken out of an approved place to be sold or supplied in the UK.
To use duty suspension you must have approval from HMRC.
Find out more information about receiving, storing and moving excise goods.
VAT on vaping products held in duty suspension
If you sell vaping products, while they remain at your manufacturing premises and are held in excise duty suspension, VAT is not due at the time of sale.
VAT becomes due when the vaping products are released from duty suspension and the excise duty is paid.
You must pay this VAT using form W50, not your VAT return.
To request form W50, email vapingenquiries@hmrc.gov.uk.
Submit your return
Use this service to submit your Vaping Products Duty return.
You can save and change your answers until you submit your return.
Online services may be slow during busy times. Check if there are any problems with this service.
If you cannot submit your return online
Contact excise warehousing, excise goods movements, alcohol duties and vaping duty: enquiries to submit your return on paper, if you:
- object to using computers on religious grounds
- cannot use computers because of your age, a disability or because you do not have internet access where you live
What to do after you’ve submitted your return
Once you’ve submitted your Vaping Products Duty return, you’ll get a 14-character Vaping Products Duty return reference and the amount you need to pay. Use this reference to pay Vaping Products Duty.
If you do not pay by the deadline, you’ll be charged late payment interest and may also need to pay a penalty.
What happens if you do not submit your return or pay on time
We can charge you a penalty for:
- a late return
- an inaccurate return with errors
- a late payment