1 April 2026
If you manufacture or import vaping products, or store products in duty suspension you can now apply for approval for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme.
On 1 April, HMRC published new guidance explaining what you need to do. This includes:
- how VPD is measured and when it becomes payable
- what records businesses must keep in order to submit returns and pay VPD from 1 October
- specific requirements for imports and exports
Businesses need to provide information now, to apply for approval and start the process of applying for duty stamps. From 1 October, this information will be used to determine when duty becomes payable. Businesses that are not approved will not be permitted to trade from 1 October.
VPD applies from 1 October 2026 at a flat rate on all vaping liquids, whether they contain nicotine or not. From the same date, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market.
Additional resources
You can use our stakeholder communications pack to share information to help affected audiences which now includes a timeline of activity and watch our short explainer YouTube video and webinar.
(Source: HM Revenue & Customs)
See also the full HMRC press release.
For more information on vaping products, see 'Tobacco and vapes' and 'Tobacco, vapes, etc: packaging, labelling, advertising and tracking'.