In a major shift for the UK vaping industry, Vaping Products Duty (VPD) and an associated Duty Stamp Scheme will officially come into force on 1 October 2026. Announced by HMRC and detailed on GOV.UK, the reform aligns vaping products more closely with existing tobacco duty rules, marking significant regulatory tightening for manufacturers, importers, and online sellers alike.
What’s Changing?
From 1 October 2026, all sealed vaping liquids – including both nicotine-based and non-nicotine products, must carry duty-paid stamps. The duty will apply per millilitre, and the legislation will encompass both disposables vape pens and refill bottles.
To comply:
- Businesses must register for the UK Vaping Duty Scheme by 1 April 2026.
- They must also apply for approval to pay VPD and participate in the duty stamp scheme. Applications must be submitted as a single legal entity.
- Products that do not bear duty stamps or are stored outside approved regimes will face seizure or penalties.
The Bigger Picture: Excise Tightening Across the Board
This is not just about vape products. It’s a sign of wider excise tightening across alcohol, tobacco, and now vaping. Businesses operating in this space must now adopt more sophisticated compliance frameworks – from digital tracking and EMCS declarations to bonded storage solutions.
How NG Terminal Supports Vape Businesses
As an HMRC-compliant excise-bonded warehouse near Heathrow, NG Terminal (NGT) is already working with clients to prepare for these changes. Our services include:
Storage Under Bond: Hold vape stock without paying duty upfront, releasing products as needed.
EMCS & WOWGR Guidance: Full support for excise movement and registration, including EMCS declarations and warehouse-to-warehouse movements.
Import & Last-Mile Logistics: From CDS import clearance to UK-wide distribution.
Digital Compliance: Integrate with your systems via our MyNGT portal for real-time inventory and customs data.
Whether you’re a UK-based brand or an overseas seller entering the market, our bonded warehousing and compliance support helps you navigate the new VPD regime with confidence.
Contact NG Terminal
The Vaping Duty deadline may seem far off—but the time to prepare is now.
Email: ngtbd@ng-terminal.com 
Vaping Duty Scheme – GOV.UK UK Vape Tax Breakdown – Vape & Go
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