Vaping Products Duty and Vaping Duty Stamps guidance

VPDS073000 - Vaping Products Duty and Vaping Duty Stamps: Manufacture: Goods manufactured prior to 01/10/2026

Vaping products manufactured or imported before 01/10/2026 are not classed as excise goods and therefore have no liability to VPD. They are therefore treated the same as any other non-excise goods for duty purposes.