Vaping Products Duty and Vaping Duty Stamps Force of Law Notice
Summary
HMRC published a force of law notice establishing the new Vaping Products Duty regime under Part 4 of the Finance Act 2026. The notice provides legal text for vaping duty stamp requirements and related regulations. Manufacturers and importers of vaping products must comply with these provisions effective 1 April 2026.
What changed
HMRC issued a force of law notice effective 1 April 2026 establishing the Vaping Products Duty framework. The notice carries legal authority under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026. The document provides the official statutory text for duty stamp requirements applicable to vaping products.
Manufacturers, importers, and retailers of vaping products must ensure compliance with these new duty and stamp requirements by the effective date. Businesses should review the force of law notice to understand their specific obligations under the new regime, including any stamp acquisition, affixing, or record-keeping requirements.
What to do next
- Review the force of law notice to understand vaping duty and stamp obligations
- Implement duty stamp requirements for vaping products if applicable to your operations
- Ensure compliance systems account for the new Vaping Products Duty regime
Source document (simplified)
Notice
Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice
Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, which have the force of law.
From: HM Revenue & Customs Published 1 April 2026 Get emails about this page
Documents
Vaping Products Duty and Vaping Duty Stamps — Force of Law Notice
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Details
The attached documents provide the text of notices published by the Commissioners under legal powers found in:
- Part 4 of the Finance Act 2026
- Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
- Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
Updates to this page
Published 1 April 2026
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