Vaping Products Duty and Vaping Duty Stamps guidance

VPDS032000 - Vaping Products Duty and Vaping Duty Stamps: What is a vaping product?: Constituent parts

A vaping product is typically made up from the following constituent parts:

• Glycerine (usually vegetable glycerine or VG) which is a viscous, colourless sweet tasting and odourless liquid
• Glycol (usually propylene glycol or PG) which is a colourless oily liquid with a sweet odour
• liquid nicotine is often used in the manufacture of vaping products – be aware that this is poisonous by inhalation, ingestion and skin absorption. It is a colourless to yellow/brown oily liquid
• food grade colourings and flavourings may also be present

PG and VG will typically make up 95% of the liquid, with the remaining 5% containing the nicotine, flavourings and other additives. PG can be replaced by water in some products.

The vast majority of vaping liquids (90%+) contain all four liquids.

A vaping product does not have to contain nicotine to render it liable to duty.