UK Vaping Products Duty & Duty Stamps: What Every Vaper Should Know

The UK Vaping Products Duty & Duty Stamps are new regulations introduced to ensure safety, quality, and proper taxation of vape products across the UK. Whether you’re a casual vaper or a retailer, understanding how these duty rules and stamps work helps you stay compliant and make informed choices when buying your favourite vapes.

Starting 1 October 2026, the UK government is introducing Vaping Products Duty (VPD) and Vaping Duty Stamps (VDS). This means:

• Every vaping product sold or imported must have a duty stamp.
• A new excise duty will apply to vaping liquids (nicotine and non-nicotine).
• Unstamped products will be illegal to sell, with penalties including fines or prison.

Why this matters for online vape shops:

• Prices may increase due to VPD.
• Shops must ensure suppliers provide VDS-compliant products.
• Educating customers builds trust and awareness of legal compliance.

HMRC = Her Majesty’s Revenue and Customs, the UK government body responsible for taxes and duties.

Vaping Duty Stamps (VDS):

• Small, secure stickers attached to retail packaging.
• Include digital tracking features (QR codes) for supply chain verification.
• Ensure products are legal and traceable.
• Cannot be reused or tampered with.

Why are stamps required now?

• Previously, there was no formal verification system.
• VDS ensures all products in the UK market are safe, legal, and taxed correctly.

VPD and VDS rules apply to:

• UK manufacturers (including home-made e-liquids)
• Overseas manufacturers exporting to the UK (via a UK representative)
• Approved warehouse keepers storing products under duty suspension
• Importers bringing vaping products into the UK
• Retailers and wholesalers selling vaping products

Northern Ireland businesses: Registered consignee, temporary consignee, or tax representative.

Flat rate: £2.20 per 10ml e-liquid (nicotine or non-nicotine)

Examples:

• 2ml pod → 44p duty
• 10ml refill bottle → £2.20 duty

Duty suspension:

• Approved warehouses allow payment later.
• Only one move allowed before sale: warehouse → store.
• Must have HMRC approval for duty suspension.

Check Your Suppliers:

• Ensure vaping products have VDS attached.
• Only buy from approved manufacturers or UK representatives.

Manage Your Stock:

• Products without stamps must be sold before 1 April 2027.
• Keep detailed records of all products and duty stamps.

Educate Your Customers:

• Inform vapers about price increases due to VPD.
• Share simple guides explaining VDS and why it ensures products are legal and safe.

Stay Compliant:

• Selling unstamped products after the grace period → fines, prison, stock seizure.
• Maintain records for audits.
• Only store products in HMRC-approved warehouses if duty-unpaid.

VDS Features:

• Secure sticker (15–18mm × 42–44mm)
• Digital QR code for supply chain tracking
• Seals packaging → cannot open without breaking the stamp
• Transitional stamps may be used temporarily (without a digital feature)

Attaching stamps:

• Outer packaging (box or bottle)
• Only approved entities can attach stamps
• Overseas manufacturers must appoint a UK representative

• Selling unstamped vaping products
• Tampering or forging stamps
• Storing products illegally outside the duty suspension period
• HMRC can seize stock, issue fines, cancel approvals, or prosecute

Key advice for online vape shops:

• Only sell legally stamped products
• Keep detailed records
• Educate staff and customers
• Monitor your supply chain for compliance

• From October 2026, VPD and VDS are mandatory.
• Duty = £2.20 per 10ml liquid.
• Only HMRC-approved suppliers and warehouses are legal.
• Retailers must sell stamped products only after April 2027.
• Educate customers about legality and price impact.
• Stay compliant or face fines, prison, and stock seizure.

• Update product listings with VDS info.
• Notify customers about new prices due to the duty.
• Make a simple VDS guide for vapers → builds trust & SEO content.
• Only source products from approved manufacturers or UK representatives.
• Keep all records ready for HMRC audits.