Issued by: HM Revenue & Customs

New Vaping Products Duty comes into force from 1 October 2026.

• New Vaping Products Duty and Vaping Duty Stamps Scheme come into effect from 1 October 2026.

• All vaping liquids manufactured in, or imported into, the UK from 1 October are now subject to excise duty.

• New vaping duty stamps to start appearing on retail packaging, which will support the high street by helping to combat illicit trade.

A new excise duty on vaping products has come into force in the UK today (1 October 2026) to reduce the affordability and appeal of vaping, especially to young people and non-smokers.

Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC). It is a commercial decision whether the duty cost is passed on to retailers and consumers.

HMRC has also launched the Vaping Duty Stamps Scheme. Once fully rolled out, vaping duty stamps will provide digital traceability throughout the supply chain, enhancing consumer protection, and helping the high street by strengthening the fight against illicit trade. This will also support the government’s commitment to back legitimate businesses, crack down on rogue operators and create fairer, safer high streets.

To support businesses, HMRC has introduced a six-month grace period meaning wholesalers and retailers can sell any existing eligible unstamped, non-duty liable, stock until 31 March 2027.

But from 1 April 2027, all vaping products sold in the UK must carry a valid vaping duty stamp and consumers should only buy duty-stamped vaping products. Anyone who suspects a vaping product may be illicit can report it to HMRC [https://www.gov.uk/report-tax-fraud].

Tobacco duty rates have increased today to maintain the financial incentive for current tobacco smokers to switch to vaping. This is a one-off (pro-rata) increase of £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard tobacco duty escalator.

James Murray, Financial Secretary to the Treasury and Paymaster General, said:

"Our new measures will help get illicit vapes off high streets across the country. We’re backing all those retailers who play by the rules by making it easier for law enforcement agencies to take action against those who don’t."

Karin Smyth, Minister of State for Health, said:

"Our public heath advice is clear: while vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape.

"These measures are an important step in our ambition to tackle youth vaping by reducing the affordability of vaping products, which goes hand-in-hand with the work we are already doing to tackle the appeal and availability of vapes on our high streets."

Further changes to vaping and tobacco-related products that come into effect today are:

• vaping duty stamps will start to appear on retail packaging

• new personal allowance rules for travellers bringing vaping products into the UK

Background

Information for manufacturers, warehousekeepers and importers:

• Vaping Products Duty applies to all vaping liquids manufactured in or imported into the UK from 1 October 2026, whether they contain nicotine or not, unless they are stored in ‘duty suspension’ such as an authorised customs or excise warehouse.

• Vaping products manufactured in, or imported into, the UK from 1 October 2026 will need to have a duty stamp on the retail packaging. Transitional stamps without digital elements can be affixed to products until 31 December 2026.

• Vaping duty stamps that incorporate digital functionality will become mandatory for new products manufactured in, or imported into, the UK from 1 January 2027.

• Approved manufacturers, importers and warehousekeepers will need to report the movement of vaping products through the supply chain. In due course, retailers and customers will be able to scan digital stamps on vaping products to check their authenticity.

• Manufacturers, warehousekeepers and importers must have the approvals and processes in place to meet their obligations. Businesses liable for the new excise duty must account for and pay it when products reach the relevant duty point.

New travellers’ allowances from 1 October 2026:

• Travellers arriving in Great Britain [https://tinyurl.com/bddwhxdd] can bring up to 50ml of vaping liquid for personal use without paying duty and tax. Amounts above this must be declared and duty paid on the full quantity.

• Travellers arriving in Northern Ireland [https://tinyurl.com/2bt4bapf] from a non-EU country: Vaping products count towards the existing £390 duty-free allowance for ‘other goods’. Those travelling by private plane or private boat have an allowance of £270.

• Travellers arriving in Northern Ireland from an EU country: Vaping products must be for personal use. Additional checks may apply to anyone bringing in more than 200ml of vaping liquid from the EU.

• Personal allowances cannot be combined and any vaping products imported for business or commercial purposes must be declared.

Further Information

Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme start on 1 October 2026.

Introducing a new excise duty on vaping products was announced at Spring Budget 2024, consulted on and then confirmed at Autumn Budget 2024, along with the duty rates.

A separate consultation closed in December 2024 and gathered views on proposals for a VDS Scheme. Respondents supported introducing a vaping duty stamp. The VDS Scheme was confirmed by the government in May 2025.

For further information search ‘vaping duty’ on GOV.UK.

Information on how vaping duty stamps work [https://tinyurl.com/3zef8kux].

Further information for handling wholesale or retail vaping products in the UK [https://tinyurl.com/3yfeccrd].

Vaping duty stamps are yellow or red, tamper-evident, rectangular stamps on the product packaging.

Office for Budget Responsibility forecasts show that VPD is expected to raise more than £550 million a year by 2030-31.

Businesses manufacturing vaping products in the UK must have the necessary HMRC approval by 1 October 2026. Manufacturing without approval is unlawful and may result in civil penalties, seizure of goods and equipment, or criminal prosecution. VAT continues to apply to vaping products.

Tobacco duty will be uprated on 1 October 2026 in line with the tobacco duty escalator (RPI+2 percentage points) plus an additional one-off increase of £2.20 per 100 cigarettes / 50g of other tobacco products.

The Department of Health and Social Care (DHSC) is currently consulting [https://tinyurl.com/yt7n2jk4] on reducing the appeal of vapes to children and young people with measures including plain packaging, limiting flavour descriptors and removing them from display in shops. The consultation closes on 2 October 2026.

Alongside strengthening the law, the government is investing £30 million of new funding each year until 2028-29 for Trading Standards, Border Force and HMRC to tackle illicit and underage sales of tobacco and vapes.

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