A new excise duty on vaping products came into force across the UK on 1 October 2026, alongside a scheme requiring duty stamps on vaping product packaging.
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid. It 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.
HM Revenue and Customs (HMRC) said the duty is intended to reduce the affordability and appeal of vaping, especially to young people and non-smokers.
The duty will be paid by manufacturers, importers and warehousekeepers approved by HMRC. It is a commercial decision whether the cost is passed on to retailers and consumers.
HMRC has also launched the Vaping Duty Stamps Scheme. Once fully rolled out, the stamps will provide digital traceability throughout the supply chain, which HMRC said will enhance consumer protection and strengthen the fight against illicit trade.
Wholesalers and retailers have a six-month grace period in which they can sell any existing eligible unstamped, non-duty liable stock until 31 March 2027. 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 products.
Transitional stamps without digital elements can be affixed to products until 31 December 2026. Stamps that incorporate digital functionality will become mandatory for new products manufactured in, or imported into, the UK from 1 January 2027. The stamps are yellow or red, tamper-evident and rectangular.
Tobacco duty rates also increased on 1 October with 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, to maintain the financial incentive for current tobacco smokers to switch to vaping.
New personal allowance rules also apply to travellers. Those arriving in Great Britain 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.
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.”
Office for Budget Responsibility forecasts show that Vaping Products Duty is expected to raise more than £550 million a year by 2030-31.
Anyone who suspects a vaping product may be illicit can report it to HMRC.
