Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme started on 1 October 2026. We help manufacturers, importers and distributors meet the new rules, from approvals and duty stamps to duty-suspended storage and reporting, so you can keep selling.
Who we help
Overseas manufacturers
Selling into the UK from abroad? You will usually need a UK-based representative to deal with HMRC and the stamps scheme. We explain your options and help you set up the right arrangement.
UK importers & distributors
Importing or distributing vaping products? You need the right HMRC approval. We help with the application and can arrange duty-suspended storage and stamp fulfilment.
UK manufacturers & warehousekeepers
Already hold an excise approval? It doesn’t automatically cover vaping products. Check whether you need a separate approval before your next production run.
How it works
We assess your position
We identify which approvals you need and what HMRC will ask for.
We help prepare your application
Premises details, business information and supporting evidence, reviewed with you before it is submitted.
We manage your stamps
We plan stamp orders and where and when they are applied, so stock is compliant before it is sold.
We keep you compliant
Duty accounting, returns and supply-chain reporting handled on time, every period.
Don’t pay duty until you sell
Products held in duty suspension, such as in an authorised warehouse, are not charged VPD until they are released. Releasing stock in batches as orders arrive means you pay only for what you sell, when you sell it, and keep cash in your business for longer.
Key dates
HMRC opened applications for the businesses that need approval to trade under VPD.
£2.20 per 10ml becomes payable and products manufactured in or imported into the UK need a duty stamp.
Last date transitional stamps without digital elements can be used.
Digital stamps are required for new products manufactured or imported.
Last date to sell existing eligible unstamped stock.
All vaping products sold in the UK must carry a valid duty stamp.
What we manage for you
- HMRC approval application support.
- Guidance on UK representation for overseas manufacturers.
- Duty stamp planning, ordering and application.
- Duty-suspended storage and batch releases.
- Duty accounting, returns and supply-chain reporting.
- Financial guarantee requirements and options.
Calculate your VPD liability
Vaping Products Duty Calculator
£2.20 per 10ml of vaping liquid, from 1 October 2026For example 2ml for a pod or pre-filled device, or 10ml for a refill bottle.
Finance saving = total duty × your finance rate × half the sell-through period (stock released evenly), compared with paying all the duty up front. VAT is charged on top of the duty-inclusive selling price. Estimates only.
VPD questions
A UK excise duty of £2.20 per 10ml on vaping liquids, introduced on 1 October 2026 alongside a duty stamps scheme. It brings vaping products into the UK excise system alongside alcohol.
Yes. It applies to vaping liquids whether or not they contain nicotine.
Yes. VAT still applies to vaping products, charged on the duty-inclusive price.
Products manufactured in or imported into the UK from 1 October 2026 need a stamp. From 1 April 2027, every vaping product sold in the UK must carry a valid stamp.
Yes. Products held in duty suspension, such as in an authorised warehouse, are not charged until they are released, so you can pay as you sell.
Source: HMRC, New Vaping Products Duty comes into effect (1 October 2026).