HM Revenue and Customs (HMRC) has published images of the transitional vaping duty stamps that will be required on vaping products as the new Vaping Products Duty (VPD) regime comes into effect on 1 October 2026. This marks a key development in UK tobacco and nicotine product regulation, particularly for the vaping sector.

Details of the Vaping Duty Stamps Scheme

The transitional stamps come in red and yellow designs, with no practical differences between the two colours. From 1 October 2026, an excise duty of £2.20 per 10ml will apply to all vaping liquids manufactured or imported into the UK, irrespective of nicotine content. All duty-liable products released for sale must carry a valid vaping duty stamp.

HMRC has confirmed that approved manufacturers, UK representatives, and warehousekeepers can purchase transitional stamps until 30 November 2026 and affix them until 31 December 2026. Digital stamps, which include a traceable digital feature, will be available from 1 September 2026 and mandatory for use from 1 January 2027 onwards.

Transition Period and Compliance

Retailers and wholesalers who only sell or distribute duty-paid products do not require VPD or Vaping Duty Stamps Scheme approval. However, HMRC advises these businesses to coordinate with suppliers to ensure compliance. Existing unstamped stock eligible under the current rules may be bought and sold during a six-month transition period ending 31 March 2027. After this date, all vaping products sold in the UK must carry a valid duty stamp.

HMRC warns that businesses needing approval but failing to secure it by 1 October 2026 may face operational delays or enforcement action.

Industry and Regulatory Context

The UK Vaping Industry Association (UKVIA) emphasises its members’ commitment to responsible retailing, including age verification policies and staff training. The association highlights concerns that excessive regulation could hinder adult smokers switching to vaping products, while rogue traders remain a challenge.

For further detailed updates on tobacco and vaping duty regulations, visit https://cigarettesandbaccy.com.

Note: Tobacco and nicotine products are age-restricted and harmful.