The Vaping Products Duty starts on 1 October 2026. For businesses still waiting for an approval, the important question is no longer whether the rules are coming.
It is: what happens to the stock you expect to produce, import, store or release in October?
HMRC advised businesses that need a new VPD or Vaping Duty Stamps approval, or a change to an existing approval, to apply by 31 July 2026. HMRC explained that its checks can take more than 45 working days and that applications made after 31 July are likely not to be approved by 1 October.
That does not mean a late applicant should stop the process. It means the stock plan now needs a contingency.
Start with what your business actually does
There is no single VPD route.
An overseas manufacturer may need a UK Representative if it wants stamps ordered in the UK and sent to an approved overseas factory for affixing.
A UK importer may need to decide whether goods arrive already stamped or enter an approved duty-suspension route before release.
A business already importing may need to check whether its current customs, warehouse and stamp process will still be suitable after 1 October.
A warehousekeeper may need to make sure the approval covering its operation includes the vaping activity it intends to carry out.
The correct plan depends on the role, the goods and the movement.
Build an October stock plan
If approval timing is uncertain, work through the physical stock route.
Ask:
- What stock is due in October?
- Where will it be when VPD starts?
- Does the planned activity require an approval that is still pending?
- Will the goods arrive stamped?
- If stamps are applied overseas, who orders and sends them?
- If the stock needs to remain under duty suspension, where can it legally be held?
- Who decides when the goods are released?
- Who owns the monthly VPD return and records?
These are practical questions. They are better answered now than when a shipment is already on the way.
NG Terminal’s VPD Advisory
NG Terminal works through the route business by business.
Our VPD Advisory covers UK Representative appointment, HMRC approval support, duty stamp ordering and affixing, Heathrow bonded and excise storage, customs clearance, duty-suspended movements where approved, and monthly VPD returns.
We also help connect the stamp plan to the physical stock movement, so the factory, importer, warehouse and customs team are working from the same route.
Use August as the contingency month
The 31 July date was about allowing enough time for HMRC’s checks. The legal start date remains 1 October.
If your application is already in, keep progressing it.
If it is not, submit the required application or amendment urgently and plan the stock route at the same time.
The worst outcome is to discover in October that the goods have arrived but the planned activity cannot take place.
Download the NG Terminal VPD Readiness Checklist and map your October stock before it moves.