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HMRC internal manual

Vaping Products Duty and Vaping Duty Stamps guidance

From:
HM Revenue & Customs
Published:
15 April 2026
Updated:
12 October 2026
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Updates: Vaping Products Duty and Vaping Duty Stamps guidance

2026

12 October 2026 published amendments

Vaping Products Duty and Vaping Duty Stamps guidance

contents page updated, new content added - Section on destructions

contents page updated, new content added - Section on destructions

25 September 2026 published amendments

Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Quantity of duty stamps

Details of minimum stamp quantities have been added

21 August 2026 published amendments

Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK manufacturers

Added redacted content to page

Vaping Products Duty and Vaping Duty Stamps: Financial guarantees: Waiver criteria: UK duty stamp representatives

Redacted content added

17 April 2026 published amendments

Vaping Products Duty and Vaping Duty Stamps: Uk representative for duty stamps: Maximum number of stamps that can be held

redaction added

Vaping Products Duty and Vaping Duty Stamps: Duty stamps - approval: Quantity of duty stamps

redaction added