Vaping Products Duty and Vaping Duty Stamps guidance

VPDS013000 - Vaping Products Duty and Vaping Duty Stamps: introduction: background

Vaping Products Duty (VPD) is an excise duty levied on the vaping liquid ("vaping product") contained within a vaping device as well as that contained in:

• Refills - this is a bottle of vaping product liquid (that may or may not contain nicotine) which is used to refill a vaping device
• Pods - these are self-contained units that are inserted into a vaping device to refill it (they may or may not contain nicotine)
• Shortfills - these are bottles of vaping product liquid that are deliberately not filled to the top and generally do not contain nicotine. They allow for nicotine liquid to be added to the users desired strength
• Longfills - these are bottles of concentrated flavouring which require the addition of a base liquid and nicotine to the users desired strength
• Nic shots - these are concentrated bottles of nicotine that are added to vaping product liquid to increase its strength

It is critical to note that VPD is not chargeable on the device hardware itself, but solely on the liquid content, regardless of whether it contains nicotine.

Imported vaping devices will be liable to customs duty on both the vaping product and the device itself. In addition, the vaping product contained within the device will also be liable to excise duty.