HM Revenue and Customs has published images of the transitional vaping duty stamps businesses and consumers will begin seeing on products as the new Vaping Products Duty regime comes into force.
The red and yellow example stamps have been released with just one month remaining before Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme take effect on 1 October 2026.
While businesses may receive either red or yellow stamps, and there some design differences between them, both can be treated the same way as there are no practical differences between the colours.
Copyright: Cartor Security Printers / HMRC
Copyright: Cartor Security Printers / HMRC
From 1 October, a new excise duty of £2.20 per 10ml will apply to vaping liquids manufactured in or imported into the UK, regardless of whether they contain nicotine. Duty-liable products released for sale in the UK will also need to carry a valid vaping duty stamp.
Following industry feedback, HMRC has confirmed that approved manufacturers, UK representatives and warehousekeepers can continue to buy transitional stamps until 30 November 2026 and affix them until 31 December 2026.
Digital stamps are available from 1 September 2026 and can also be applied immediately by businesses approved under the Vaping Duty Stamps Scheme. Unlike transitional stamps, digital stamps contain a digital feature that allows products to be authenticated and traced through the supply chain.
From 1 January 2027, only digital duty stamps can be affixed to vaping products.
Retailers and wholesalers which only sell or distribute duty-paid products do not need VPD or Vaping Duty Stamps Scheme approval. However, HMRC is urging businesses to work with their suppliers to ensure the products they stock comply with the new requirements.
Existing eligible unstamped stock can continue to be bought and sold during the six-month transition period ending 31 March 2027. From 1 April 2027, all vaping products sold or supplied in the UK must carry a valid duty stamp.
HMRC has warned that businesses which need approval but have not secured it by 1 October could face operational delays or enforcement action as the new regime begins.
HMRC Announcement: One month to go to new Vaping Products Duty on 1 October 2026
