UK OPENS VAPING DUTY REGISTRATION AHEAD OF OCTOBER ROLLOUT

HM Revenue and Customs (HMRC) has announced that from April 1, 2026, UK manufacturers, importers, and warehousekeepers of vaping products can apply for approval under the Vaping Products Duty (VPD) and the Vaping Duty Stamps Scheme (VDS), ahead of the policy’s implementation on October 1, 2026.

HMRC is urging businesses to register early and submit the required information to begin the duty stamp application process. From October, this data will determine when duty becomes payable, making early compliance a critical step. The authority also noted that approvals may take at least 45 working days, particularly if additional documentation is required.

New guidance published on GOV.UK outlines which vaping products fall within scope, key deadlines, and the responsibilities of stakeholders across the supply chain.

Rachel Nixon, HMRC’s Director of Indirect Tax, emphasized that obtaining approval is essential for businesses to continue operating legally after October 1, 2026.

Under the new framework, all vaping liquids—regardless of nicotine content—will be subject to a flat-rate excise duty. In addition, all retail-packaged vaping products manufactured in or imported into the UK must carry a duty stamp from October 1, 2026.

A transition period will allow retailers to sell existing unstamped inventory until March 31, 2027. However, from April 1, 2027, all vaping products held outside approved duty suspension must bear a valid duty stamp.

HMRC has also set out a phased implementation timeline:

• From April 1, 2026: Applications for VPD and VDS approval open.
• Until August 31, 2026: Approved businesses can purchase transitional duty stamps (without digital features) to prepare stock, but these cannot be applied after September 30.
• From September 1, 2026: Only duty stamps with digital security features will be issued.
• Before October 1, 2026: Duty-stamped products cannot be released for sale.
• From October 1, 2026: All newly supplied vaping products must carry duty stamps.
• From April 1, 2027: All vaping products in circulation must be stamped unless under duty suspension.

Non-compliance may lead to civil or criminal penalties, including fines and prosecution.

The UK government stated that the new duty and stamping scheme forms part of its broader “Plan for Change” to reduce smoking rates and curb youth vaping. Treasury estimates suggest the policy could generate over £550 million annually by 2030–31 to support public services such as the NHS.