Vaping Products Duty is live: what importers need to do now
Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme came into force on 1 October 2026. Every vaping liquid manufactured in or imported into the UK is now subject to duty of £2.20 per 10ml, whether or not it contains nicotine.
What has changed
VPD brings vaping products into the UK excise system alongside alcohol. Manufacturers, importers and warehousekeepers need the right HMRC approvals and processes, products need a duty stamp on retail packaging, and duty must be accounted for when goods reach the duty point. VAT continues to apply on top.
Products held in duty suspension, for example in an authorised warehouse, are not charged until they are released. That makes the timing of releases a cash-flow decision as much as a compliance one.
The dates still ahead
- 31 December 2026: last date transitional stamps without digital elements can be used.
- 1 January 2027: digital stamps become mandatory for new products manufactured or imported.
- 31 March 2027: last date to sell existing eligible unstamped stock.
- 1 April 2027: every vaping product sold in the UK must carry a valid duty stamp.
What to check this month
Confirm which approvals your business needs, that your stamps are ordered and applied in time, and that your stock records match what is physically in your warehouse. If you are an overseas brand, make sure the UK side of your supply chain is set up before your next shipment lands.
Our VPD compliance team can review your position, and our VPD calculator shows the duty due on any shipment.