21 July 2026
From 1 October 2026, all new vaping stock must carry a duty stamp. This follows the introduction of Vaping Products Duty (£2.20 per 10 ml), which applies to all vaping liquids, including nicotine-free products, bottles, cartridges and pods.
What this means for retailers:
- From 1 October 2026, any new duty-liable stock you buy must have a vaping duty stamp
- You can continue to sell eligible unstamped stock until 31 March 2027 under the transitional arrangements
- From 1 April 2027, all vaping products outside duty suspension must carry a vaping duty stamp
Retailers do not need to apply for approval. Products will carry duty stamps because manufacturers, UK representatives for overseas manufacturers and warehouse keepers must apply to HMRC now for approval. This will help ensure compliant stock is available to retailers ahead of the deadline.
HMRC has published a leaflet to help retailers understand more about these changes.
(Source: HM Revenue & Customs)