The UK’s excise rules are about to get a major overhaul, and importers need to act now.
With sweeping regulatory reforms set to land in 2026, including new duties, movement controls, and tighter authorisation schemes, businesses handling excise goods can’t afford to take a “wait and see” approach. The groundwork for compliance is already being laid, and so are the risks for those unprepared.
This month, NG Terminal breaks down the top changes coming your way and how we’re helping clients build early readiness into their operations.
Vaping Duty 2026: Compliance Starts Early
The UK government has confirmed that from 2026, all vaping products — including zero-nicotine e-liquids — will be subject to a new excise duty. It’s the first move of its kind and will bring vape imports under similar rules to tobacco and alcohol.
To comply, importers will need to:
- Reclassify SKUs based on product type and nicotine content
- Plan for duty stamps and excise warehousing requirements
- Align systems to support bonded inventory and real-time tracking
The details are still unfolding, but the direction is clear: if you’re moving or selling vape products in the UK, your supply chain will need to be fully excise-compliant by 2026.
Read the latest guidanceon vaping duty (HMRC, 2024).
Excise Movement Guarantee: Is Your Coverage Still Fit for Purpose?
The Excise Movement Guarantee (EMG) has been a long-standing requirement for any excise goods moving under duty suspension in the UK.
According toHM Revenue & Customs guidance (updated May 2025), all duty-suspended movements must be backed by a valid guarantee recorded in the movement documentation. That said, as new product types like vaping productsenter excise categories and supply chains grow more complex, it’s important to ensure your EMG still matches your needs:
- Have your movement volumes or processing routes changed?
- Do your current thresholds and financial cover align with your 2026 plans?
- Is your EMCS (Excise Movement and Control System) setup fully compliant, including all required guarantees?
Use this moment to confirm your compliance readiness, especially if you’re expanding excise operations.
Need help reviewing your EMCS or EMG setup? Get in touch.
Exporting via Post?
In June 2025, regulations came into force preventing overseas postal operators from using CN22 or CN23 simplified customs routes, unless they are formally authorised by HMRC.
The twelve-month transition window is underway, after which unregistered providers will lose access to these simplified routes.
If your business relies on international postal carriers for shipping excise or low-value goods into the UK, this change could immediately affect your clearance timelines, documentation requirements, or cost structures.
What you can do now:
- Confirm your fulfilment partners are authorised for CN22/CN23 use.
- Revisit your logistics agreements and customs data streams to ensure compliance.
- Consider alternative routing or clearance plans if partners cannot meet the new criteria.
NGT’s Response: Partnership Through Regulatory Change
At NG Terminal, we help you stay ahead. Our bonded infrastructure and excise support services are built for proactive compliance, and we’re already helping clients prepare for what’s next.
Here’s what that looks like in practice:
Excise Customs Compliance: We help clients navigate classification changes, duty liabilities, and the customs implications of vape duty and EMCS shifts.
Bonded Warehousing: Excise goods can be stored under bond at our Heathrow-adjacent site, allowing for deferred duty payment and controlled dispatch.
EMCS Movement Handling: We manage the full EMCS declaration lifecycle, from consignor to consignee, giving you traceability and compliance confidence.
Authorisation Support
Need to register as an excise warehousekeeper or authorised consignee? We’ll guide you through the application and audit process.
“Excise reform is already underway,” says Shanshan Chen, Business Development Director at NG Terminal, “and our job is to help customers get ahead of change – not react when it’s too late and able to cause disruption.”
Let’s Get You Ready
Whether you’re facing new EMCS requirements or trying to understand what the vaping duty means for your business, we’re here to help you plan smart and stay ahead.
Email: ngtbd@ng-terminal.com
Visit: www.ng-terminal.com
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Call: +44 (0) 208 050 4688
2026 won’t reward businesses that wait. It will reward those who planned ahead.
Let NG Terminal help you stay compliant, connected, and ready for what’s next.