Vaping Products Duty and Vaping Duty Stamps Scheme Guidance
Summary
HMRC has published guidance on the new Vaping Products Duty and Vaping Duty Stamps Scheme. Applications for approval opened on 1 April 2026, with all affected parties required to be approved before 1 October 2026. The duty applies to all vaping liquids (e-liquid), including products made at home from propylene glycol, vegetable glycerine, and flavourings, with or without nicotine. From 1 April 2027, all vaping products outside of duty suspension must bear a vaping duty stamp with a digital feature such as a QR code that must be scanned at set points in the supply chain. UK manufacturers, overseas manufacturers sending products to the UK, customs and excise warehousekeepers, importers, and wholesale and retail sellers in the UK are all affected.
“If you need approval, you should apply as early as possible so you are approved before 1 October 2026.”
UK-based manufacturers, overseas exporters to the UK, and businesses holding vaping products in non-approved warehouses should prioritise their HMRC approval applications immediately — the 1 October 2026 deadline is firm, and the duty applies from 1 April 2026 with no grace period mentioned for late applicants. Businesses involved in the supply chain should also begin evaluating QR code scanning capabilities now, since the digital stamp feature becomes mandatory on 1 April 2027 and creates an ongoing data-upload obligation at each checkpoint.
About this source
His Majesty's Revenue and Customs is the UK's tax and customs authority. HMRC publications include guidance manuals, Revenue and Customs Briefs, consultation responses, Spotlight warnings on tax avoidance schemes, and the monthly tax receipts and National Insurance statistics. Around 115 publications a month. Spotlight notices in particular name specific avoidance schemes and put taxpayers on notice that participation may be challenged. Watch this if you advise UK taxpayers, manage transfer pricing for a multinational, follow R&D tax credit scheme reform, or track HMRC's positions on crypto assets, employment status, and disguised remuneration.
What changed
HMRC has introduced a new excise duty on vaping products effective 1 April 2026 (applications open), with full enforcement including stamping requirements from 1 April 2027. The guidance specifies that all substances intended for vaping are covered, including home-made liquids containing propylene glycol, vegetable glycerine, and flavourings, regardless of nicotine content. Vaping duty stamps must be attached to retail packaging by approved UK manufacturers and customs/excise warehousekeepers; overseas manufacturers must appoint a UK representative to obtain approval and purchase stamps. Stamps will include a digital feature (QR code) requiring scanning at supply chain checkpoints.\n\nAffected parties across the supply chain — UK manufacturers, overseas exporters to the UK, warehousekeepers, importers, Northern Ireland businesses acquiring from the EU, and wholesale and retail sellers — must ensure they obtain HMRC approval before the 1 October 2026 compliance deadline. Businesses in the supply chain must also prepare systems to scan and upload stamp data to HMRC at designated checkpoints, as this creates a traceability obligation throughout the distribution chain.
What to do next
- Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme as early as possible to be approved before 1 October 2026
- Overseas manufacturers must appoint a UK representative to apply for approval and purchase vaping duty stamps on their behalf
- Businesses responsible for vaping products at set points in the supply chain must scan the duty stamp to upload information for HMRC tracking
Archived snapshot
Apr 28, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Guidance
Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme
What Vaping Products Duty and the Vaping Duty Stamps Scheme are and how they will impact you or your business.
From: HM Revenue & Customs Published 1 April 2026 Last updated 28 April 2026
— Get emails about this page Print this page From 1 April 2026, applications open for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
If you need approval, you should apply as early as possible so you are approved before 1 October 2026.
Who will be impacted
You will be impacted if you are:
- a manufacturer of vaping products (including products made at home) based in the UK
- an overseas manufacturer of vaping products that you plan to send to the UK
- a customs or excise warehousekeeper already approved by HMRC (if you want to apply or have already applied for approval from HMRC)
- an owner of vaping products held in a warehouse which is not an approved customs or excise warehouse
- importing vaping products into the UK
- acquiring vaping products from EU member states, if you’re a business in Northern Ireland
- selling vaping products by wholesale (selling directly to a business) or retail (selling directly to the customer) in the UK
What Vaping Products Duty is
Vaping Products Duty is a new excise duty on vaping products. The duty applies to the vaping liquid (sometimes known as e-liquid).
All substances intended for vaping will be covered by Vaping Products Duty. This includes those made at home from ingredients such as:
- propylene glycol (PG)
- vegetable glycerine (VG)
- flavourings Products will be liable for Vaping Products Duty whether the liquids contain nicotine or not.
What vaping duty stamps are
From 1 April 2027, all vaping products outside of duty suspension in the UK must have a vaping duty stamp attached.
You must apply for approval from HMRC to attach vaping duty stamps to the vaping products retail packaging in your premises if you’re a:
- UK manufacturer
- excise or customs warehousekeeper Find out more information about how vaping duty stamps work.
Manufacturing vaping products overseas to send and sell in the UK
If you’re an overseas manufacturer who wants to attach vaping duty stamps as part of your manufacturing process, you’ll have to appoint a UK representative to apply for approval for the Vaping Duty Stamps Scheme. The UK representative will buy vaping duty stamps on your behalf.
If we approve the application, the UK representative will be able to buy vaping duty stamps from the specialist supplier chosen by HMRC.
Vaping duty stamps will also have a digital feature, such as a QR code, which must be scanned at set points in the supply chain for information to be uploaded.
The businesses who are responsible for the vaping products at these points must scan the stamp to let HMRC check where the vaping products have been, and who is responsible for them.
For a limited time period, transitional vaping duty stamps incorporating the physical security features (including the same dimensions), but not the digital feature (that can be scanned at set points) will be supplied.
What to do next
If you are impacted by this, you must apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.
Updates to this page
Published 1 April 2026 Last updated 28 April 2026
1.
28 April 2026
The guidance has been updated to remove Northern Ireland trader types that are not relevant for the purposes of Vaping Products Duty.
2.
1 April 2026
First published.
Sign up for emails or print this page
Get emails about this page Print this page
Related content
Mentioned entities
Related changes
Get daily alerts for UK HMRC Publications & Guidance
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from HMRC.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when UK HMRC Publications & Guidance publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.