Vaping businesses urged to prepare for Vaping Products Duty registration from April 2026

• Registration for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme opens 1 April 2026; manufacturing, importing and storage businesses should start preparing now as approvals can take upwards of 45 working days in some instances.
• VPD will apply from 1 October 2026 at a flat rate of £2.20 per 10ml on all UK vaping liquids, whether they contain nicotine or not. Vaping duty stamps will become mandatory for all vaping products on the market from 1 April 2027.
• HMRC has appointed a Vaping Duty Stamps (VDS) Scheme supplier, fulfilling the commitment to enable vaping businesses to source duty stamps from one supplier.

HM Revenue and Customs (HMRC) is reminding manufacturers, importers, and warehousekeepers involved with vaping products to prepare for registration for Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme from 1 April 2026. Early preparation is essential to avoid disruption to operations when the new regime goes live.

The government is committed to creating a smoke-free generation and tackling youth vaping as part of its Plan for Change. To support this, a new excise duty on vaping products is being introduced from October 2026, alongside tobacco duty increases to incentivise smokers to choose vaping over smoking.

From 1 October 2026, VPD will apply to all vaping liquids sold or supplied in the UK at a flat rate of £2.20 per 10ml, regardless of nicotine content. At the same time, duty stamps must be affixed to the retail packaging of individual vaping products for the UK market. A six‑month grace period will apply for older stock already in retail channels; from 1 April 2027 all UK vaping products outside duty suspension must carry a duty stamp. Non‑compliance may result in civil or criminal sanctions.

To support implementation, HMRC completed a competitive procurement process and has appointed Cartor Security Printers Limited as the vaping duty stamps supplier under a concession contract. Businesses will purchase duty stamps directly from them using the supplier’s ordering and data‑capture system, which provides authentication and traceability features. This appointment delivers HMRC’s commitment to ensure stakeholders can approach the legitimate stamp supplier ahead of scheme launch.

Duty stamps will only be supplied to approved individuals, manufacturers and importers. They must have HMRC’s approval first to use UK duty stamps on vaping products.

Rachel Nixon, HMRC’s Director of Indirect Tax, said:

“We are working closely with the vaping sector on this new excise duty ahead of its introduction. From 1 April this year, manufacturers, importers and warehousekeepers must apply to HMRC for approval to continue supplying vaping products in the UK. This gives them six months to obtain our approval before the new duty and duty stamps go live.

“GOV.UK guidance sets out everything businesses need to know. Searching ‘vaping duty’ is the best place to start. Early preparation is essential to ensure a smooth transition and to avoid disruption to operations.”

What vaping businesses need to do now:

• Check whether you need HMRC approval: UK manufacturers of vaping products must apply for approval for both VPD and the VDS Scheme. Warehousekeepers may apply for VDS Scheme approval directly. Overseas manufacturers must appoint a UK representative to apply for the VDS Scheme on their behalf; importers will be liable for the new duty and must register if acting as a UK representative for an overseas manufacturer.
• Plan for duty stamps operations: Duty stamps must be applied before release for consumption and will combine physical security features with digital elements for traceability and authentication, with associated data recorded in the supplier’s system.
• Prepare for timelines and transitional arrangements: Applications open 1 April 2026; VPD and VDS Scheme start 1 October 2026; grace period ends 31 March 2027. This can take upwards of 45 working days in some instances.

HMRC has published a stakeholder communications pack to help organisations share important information amongst their networks about preparing for 1 April and further milestones.

At Autumn Budget 2024, the government confirmed the introduction of Vaping Products Duty to reduce the affordability and appeal of vaping products - particularly among young people.

Following consultation, the government confirmed introducing the Vaping Duty Stamps Scheme to complement HMRC compliance activity by enabling quick identification of non‑duty‑paid products and strengthening supply‑chain management. Treasury analysis indicates that the new vaping duty is expected to raise more than £550 million a year by 2030-31 to fund vital public services like the NHS.

The new excise duty and stamps will be introduced together on 1 October 2026.

Notes to Editors

1. Vaping Products Duty (VPD) will apply to all vaping liquids, whether nicotine-containing or not.
2. The Vaping Duty Stamps (VDS) Scheme will require vaping duty stamps on all individual retail units of vaping products.
3. Key dates: Applications open 1 April 2026; duty and stamps required from 1 October 2026; grace period for the sale of older stock ends 31 March 2027.
4. Duty rate: £2.20 per 10ml on all vaping liquids (nicotine and non‑nicotine).
5. Supplier appointment: Cartor Security Printers Limited is the appointed supplier of vaping duty stamps under HMRC’s concession contract.
6. Further information: Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information – GOV.UK and sign up for alerts. This ‘collection’ page incorporates policy, consultations and implementation guidance.
7. Available supporting materials:

Businesses and stakeholders should visit GOV.UK for comprehensive guidance and updates, including:

• Preparing for Vaping Products Duty and the Vaping Duty Stamps Scheme - guidance on approvals, who must apply and key dates (search ‘prepare for vaping duty’).

• Vaping Duty Stamps Scheme information - policy paper outlining scheme design, enforcement and information‑sharing powers.

• Stakeholder communications pack - HMRC’s new pack on GOV.UK to help trade bodies, local authorities and industry partners amplify key messages; stakeholders are encouraged to use the materials across their channels to support sector readiness.

8. An HMRC YouTube video is available to help affected businesses prepare for the changes.

9. Other useful links:

• Receiving, storing and moving excise goods – GOV.UK

• The Tobacco and Vapes Bill 2024 – GOV.UK

10. Link to previous press notice from 1 October 2025 providing an overview of the new excise duty, Vaping Products Duty.

11. Treasury analysis published at Budget 2025.

12. Follow HMRC’s Press Office on X @HMRCpressoffice