Guidance

How vaping duty stamps work

Find out what vaping duty stamps are, how to purchase them, the digital processes and transitional arrangements.

From: HM Revenue & Customs Published 1 April 2026 Get emails about this page Print this page Vaping duty stamps are secure physical stamps with multiple security features. For digital stamps, the stamp includes a scannable code for authentication and supply chain tracing.

Stamps must be affixed to the outermost retail packaging so it cannot be opened without damaging the packaging or the stamp.

Stamps will be:

• rectangular in shape
• 18 millimetres in width
• 42 millimetres in length

Stamp properties

Stamps are provided in wet (pre-glued) and dry (unglued) formats:

• wet stamps will be supplied in coils on 3-inch cores, with a range of quantities
• the standard packaging unit for wet stamps is 20,000 stamps per reel
• dry stamps are supplied in boxes, with a minimum order quantity of 1,000 stamps The minimum ordering quantity for both wet and dry stamps will be 1,000 stamps per reel.

If you use dry stamps, you are responsible for ensuring the glue your use meets all of the requirements of the scheme.

The duty stamp is a secure label that contains multiple physical security features to help identify legitimate vaping products. From 1 September 2026, stamps will include a digital element to support authentication and traceability within the supply chain.

Purchasing stamps, limits and operational controls

Only HMRC-approved purchasing operators (UK manufacturers, warehousekeepers and UK representatives) may buy stamps from the appointed supplier using a secure platform, the details of which will be set out in your approval letter.

HMRC will set purchase limits per rolling 3-month period based on information provided in your application, with automated adjustments within agreed parameters.

You should maintain controls over duty stamps, including:

• secure storage and access controls
• routine reconciliations of stamps ordered, received, used, returned and destroyed
• incident processes for loss, theft, damage, or discrepancies

• arrangements for returns or adjustments for unused stamps where permitted
  You may exceed your 3-month limit by:

• up to 30% if you are a UK manufacturer or warehousekeepers

• up to 50% if you are a UK representative
  Your limit in the following 3 months will be the highest of your:

• actual usage in the previous three months

• existing limit
  You may request a rise in your limit at any time, as long as you can evidence a business need for this. HMRC may lower your limit where there is evidence it is not being used.

HMRC will revoke your approval if you do not buy any stamps for 36 months.

Digital stamps — activation, scanning events and data capture

Affixing operators must activate stamps at the point of affixing and capture prescribed metadata.

Scanning is required at defined points, including:

• affixing
• movements under duty suspension where permitted

• release for consumption
  Metadata typically includes the:

• time, date and address of affixing

• operator identity

• manufacturer, and product descriptors (including volume in ml to the nearest 0.1 ml)

• movement state
  You must activate your stamps within 12 months of receiving them. You may be liable for a penalty if you do not do this.

Transitional stamps have physical features only and are not scanned.

Transitional stamps — limited window and sell-through

Transitional stamps (physical security features only) will be available to purchase from 1 April 2026 until 31 August 2026. Digital stamps will be available from 1 September 2026.

From 1 October 2026, only digital stamps may be affixed.

By 1 April 2027, all vaping products outside duty suspension must carry a duty stamp.

Further technical details

Those with vaping duty stamp approval will get more information from the stamp supplier.

You can also read the Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice to find out more information about vaping duty stamps, including stamp prices.

Updates to this page

Published 1 April 2026

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