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  1. Home
HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published
15 April 2026
Updated:
15 April 2026 - See all updates

Contents

  1. VPDS010000
    Introduction
  2. VPDS020000
    Vaping products legislation
  3. VPDS030000
    What is a vaping product?
  4. VPDS040000
    Implementation dates
  5. VPDS050000
    Approvals - general
  6. VPDS060000
    Manufacture - approval
  7. VPDS070000
    Manufacture
  8. VPDS080000
    Storage
  9. VPDS090000
    Holding & Movement
  10. VPDS100000
    Duty points & payment
  11. VPDS110000
    Returns
  12. VPDS120000
    UK representative for duty stamps
  13. VPDS130000
    Financial guarantees
  14. VPDS140000
    Duty stamps - approval
  15. VPDS150000
    Duty stamps
  16. VPDS160000
    Scanning events
  17. VPDS170000
    Record keeping
  18. VPDS180000
    Compliance
  19. VPDS190000
    Penalties, offences and sanctions
  20. VPDS200000
    Revocation
  21. VPDS210000
    Drawback and repayments
  22. VPDS220000
    Information sharing and legal gateways

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