HMRC urges vaping businesses to prepare now for Vaping Products Duty registration

HM Revenue & Customs has issued new guidance, urging vaping businesses to prepare for Vaping Products Duty (VPD) registration.

The new excise duty comes into force from October but HMRC says preparations should be made now to be ready for the new measures.

Key dates:

• April 1, 2026: Registration for VPD and Vaping Duty Stamps (VDS) opens. HMRC say the process can take up to 45 working days.
• October 1, 2026: Duty and stamps are required on all vaping liquids regardless of nicotine content.
• March 31, 2027: The grace period to sell all older stock ends.
• April 1, 2027: All UK vaping products outside duty suspension must carry a duty stamp. Non‑compliance may result in civil or criminal sanctions.

HMRC is advising vaping businesses to prepare now and:

• Check whether you need HMRC approval: UK manufacturers of vaping products must apply for approval for both VPD and the VDS Scheme. Warehousekeepers may apply for VDS Scheme approval directly.
• Overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf; importers will be liable for the new duty and must register if acting as a UK representative for an overseas manufacturer.
• Plan for duty stamps operations: Duty stamps must be applied before release for consumption and will combine physical security features with digital elements for traceability and authentication, with associated data recorded in the supplier’s system.
• Prepare for timelines and transitional arrangements to ensure a smooth transition and to avoid disruption to operations.

HMRC said: “HM Revenue and Customs is reminding manufacturers, importers, and warehousekeepers involved with vaping products to prepare for registration for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme. Early preparation is essential to avoid disruption to operations when the new regime goes live.

“From 1 October 2026, VPD will apply to all vaping liquids sold or supplied in the UK at a flat rate of £2.20 per 10ml, regardless of nicotine content. At the same time, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market. A six‑month grace period will apply for older stock already in retail channels.

“Duty stamps will only be supplied to approved individuals, manufacturers and importers. They must have HMRC’s approval first to use UK duty stamps on vaping products.”

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