Vaping Products Duty (VPD)
The UK introduced a new Vaping Products Duty (VPD) on 1st October 2026, meaning vaping liquid is now subject to a specific excise duty for the first time. The duty is charged at £2.20 per 10ml of vaping liquid (£0.22 per ml), regardless of whether the liquid contains nicotine. Businesses importing vaping products now need to consider the VPD alongside any customs duty and import VAT they may already be paying.
The new duty also comes with the Vaping Duty Stamps Scheme, which is designed to help HMRC identify products subject to the duty and improve traceability through the supply chain. Duty stamps can only be issued to businesses approved by HMRC under the scheme, so businesses intending to purchase or affix stamps need to obtain the appropriate approval before doing so. The stamp must be applied to the outermost retail packaging, for example, the product's box or, where there is no outer box, the bottle itself, and must seal the packaging so it can’t be opened without damaging the stamp or packaging. From 1st January 2027, digital duty stamps will be used for new products, with information recorded when the stamps are applied and at other key points in the supply chain.
A transition period applies to products manufactured or imported before the new duty came into effect. Eligible unstamped stock can continue to be sold until 31st March 2027. From 1st April 2027, vaping products supplied or sold in the UK must carry a valid duty stamp, unless an exemption applies, such as products being held under duty suspension. The transition period gives businesses time to sell through eligible pre-October stock before the full stamping requirements apply from 1st April 2027.
Further guidance:
Importing and exporting vaping products - GOV.UK
New Vaping Products Duty comes into effect - GOV.UK
Prepare for Vaping Products Duty and the Vaping Duty Stamps Scheme - GOV.UK