VPDS014000 - Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability

VPD applies to either:

  • vaping products manufactured in the UK
  • vaping products imported into the UK from overseas jurisdictions

All substances intended for use in vaping—whether pre-mixed or home-manufactured from components such as propylene glycol (PG), vegetable glycerine (VG), and flavourings—are within scope.

If vaping products are manufactured from raw materials by a person at their home for their own consumption, they must still apply for approval, but mixing your own liquids at home from duty paid components is permitted. There is no exemption.

  1. VPDS014100
    Duty rate
  2. VPDS014200
    Manufacturer and Storage Approval Requirements
  3. VPDS014300
    Vaping Duty Stamps (VDS) Scheme
  4. VPDS014400
    Monthly Manufacturer Returns
  5. VPDS014500
    Duty Payment and Accounting Periods