The UK introduced Vaping Products Duty on 1 October 2026. HMRC guidance explains how physical stamps, digital codes and the stock transition fit together.

The UK’s Vaping Products Duty and Vaping Duty Stamps Scheme took effect on 1 October 2026. HM Revenue & Customs subsequently updated its wholesale and retail guidance on 7 October, clarifying the treatment of existing unstamped stock. The implementation has several stages, rather than one deadline applying to every product. [1][3]

What changed on 1 October

The new excise duty is £2.20 per 10ml of vaping liquid manufactured in, or imported into, the UK from 1 October. It applies whether or not the liquid contains nicotine. Payment is accounted for at the relevant duty point; authorised duty-suspension arrangements can defer that point. [1]

HMRC identifies approved manufacturers, importers and warehousekeepers as the parties paying the duty. The stated rate is not a government-set retail price increase: whether businesses pass that cost onward is a commercial decision. VAT continues to apply separately. [1]

At this rate, the duty component is £0.44 for 2ml, £2.20 for 10ml and £6.60 for 30ml. These are calculations for the liquid volume alone, before considering VAT or a business’s pricing decisions. [1]

A digital stamp is still a physical label

HMRC’s stamp guidance describes a physical security label attached to the outermost retail packaging. Opening the pack must damage either the packaging or the stamp. A digital stamp adds a scannable code that supports authentication and supply-chain tracing; it does not replace the physical label. [2]

During the initial rollout, transitional stamps have physical security features without a digital element. They are not scanned. Transitional stamps remain available to purchase until 30 November 2026, while digital stamps are also available. From 1 January 2027, only digital stamps may be affixed. That is a rule about applying new stamps, which should be distinguished from the separate deadline for existing unstamped stock. [2]

The stock transition ends in April

HMRC’s guidance permits qualifying unstamped products produced or imported before 1 October 2026 to remain in the transition until 31 March 2027. The relevant distinction is when stock was produced or imported, rather than simply when a retailer received it. Records must support the reason a product remains unstamped. [3]

From 1 April 2027, all vaping products outside duty suspension in the UK must carry a duty stamp. The January deadline for digital stamp application therefore does not extend the March end date for eligible unstamped stock, or postpone the duty that began in October. [2][3]

Why the distinction matters

During the transition, packaging may legitimately look different across otherwise similar products. Eligibility cannot be established from appearance alone: HMRC’s guidance places emphasis on origin, production or import dates, and the supporting commercial records. It says relevant records should be retained for at least six years. [3]

For readers following the rollout, three questions help interpret a report accurately: when did the duty begin, which type of stamp is being discussed, and does the report concern newly produced goods or qualifying earlier stock? Keeping those questions separate avoids treating a phased implementation as a single packaging change.

Sources

[1] HM Revenue & Customs. New Vaping Products Duty comes into effect — 2026-10-01

[2] HM Revenue & Customs. How vaping duty stamps work — 2026-04-01; updated 2026-08-26

[3] HM Revenue & Customs. Handling wholesale or retail vaping products in the UK — 2026-07-09; updated 2026-10-07