,HM Revenue & Customs (HMRC) has updated its guidance outlining compliance requirements for the UK’s new Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS) Scheme, ahead of full implementation on 1 October 2026. From 1 April 2026, UK manufacturers, overseas producers supplying the UK, warehouse keepers, and importers must apply for approval to operate under the new excise regime. Beginning 1 October 2026, Vaping Products Duty will apply at a flat rate of £2.20 per 10ml of vaping liquid, regardless of nicotine content, and all retail-packaged vaping products released for sale must carry a secure vaping duty stamp. Transitional stamps will be available until 31 August 2026, with digitally enabled stamps required from September 2026 to facilitate supply chain traceability through mandatory scanning. From 1 April 2027, all vaping products outside duty suspension in the UK must bear a duty stamp. The scheme introduces strict approval requirements, financial guarantees, recordkeeping obligations, and penalties for non-compliance, including fines, seizure of goods, and potential criminal sanctions. The measures align vaping products with existing excise frameworks for alcohol and tobacco, aiming to strengthen tax compliance, tackle illicit trade, and enhance product traceability across the supply chain.
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