From 1 April 2026, the UK will introduce a new Vaping Products Duty (VPD) along with a Vaping Duty Stamps Scheme, fundamentally changing the compliance landscape for importers, manufacturers, and distributors of vaping products.
These changes bring vaping in line with other excise goods, such as alcohol and tobacco, and impose new regulatory, operational, and financial obligations. If your business is involved in importing, producing, distributing, or storing vape products in the UK – it is essential to prepare now to avoid costly disruptions.
NG-Terminal is here to help you navigate these changes with end-to-end customs support, bonded warehousing, excise guidance, and HMRC-approved procedures.
Key Dates to Remember
- 1 April 2026 – Vaping Products Duty takes effect. Businesses must begin applying for HMRC approval.
- 1 October 2026 – All retail vaping products released for UK sale must bear a valid vaping duty stamp.
- 1 April 2027 – It becomes an offence to hold or supply unstamped vaping products outside of duty-suspended arrangements.
What is Vaping Products Duty?
Vaping Products Duty will apply to liquids used in e-cigarettes, regardless of nicotine content. The rate will be calculated per millilitre of liquid, similar to how alcohol and tobacco duties are structured.
This means any vape liquid entering the UK market will be subject to excise duty unless it is kept under a duty suspension arrangement (such as a bonded warehouse) until duty is paid.
What is the Vaping Duty Stamps Scheme?
From October 2026, all eligible vaping products intended for retail sale must carry a vaping duty stamp on the individual unit packaging. These duty stamps, issued by HMRC, serve as proof that duty has been paid or is accounted for under suspension.
Stamps must be affixed in a way that they are damaged upon opening the pack, and they will include secure digital markings for traceability. These rules mirror those used in the UK’s tobacco and alcohol sectors.
Who Can Apply for Approval?
Only approved entities may apply duty stamps, hold unstamped stock, or operate within the duty suspension regime. This includes:
- UK-based manufacturers and importers
- HMRC-approved warehousekeepers
- Overseas manufacturers with an authorised UK representative
Approval applications will open on 1 April 2026. HMRC advises allowing up to 45 working days for processing.
Compliance Obligations and Risks
Failure to comply with the new vaping duty regime carries significant penalties. Key risks include:
- Civil penalties for importing, selling, or holding unstamped products
- Seizure of goods at the border or within the supply chain
- Revocation of approvals or licences for non-compliant businesses
- Criminal prosecution in cases involving fraud or misuse of stamps
From April 2027, the sale of unstamped vaping products will be a criminal offence unless held in an approved duty suspension facility.
NG-Terminal: Your Compliance Partner
As an HMRC-compliant customs intermediary and bonded warehouse near Heathrow, NG-Terminal is uniquely positioned to support businesses preparing for the Vaping Products Duty regime.
Here’s how we can help:
✔ Customs & Excise Clearance
Our experienced team manages all customs entries, declarations, and excise reporting for vape products – ensuring accuracy, compliance, and timely clearance.
✔ Bonded Warehousing & Duty Suspension
Store your goods under our secure ETSF and bonded warehouse to defer excise duty payments until goods are ready for UK distribution. This optimises your cash flow and helps with stamping compliance.
✔ Application & Licensing Support
We assist with preparing your HMRC approval package, including business plans, premises maps, and compliance documentation – reducing the risk of delays or rejection.
✔ Stamp Management Integration
We support clients in setting up compliant packaging and stamping workflows – from sourcing duty stamps to integrating the application process with your manufacturing or repacking setup.
✔ Ongoing Advisory & Audits
We offer regular updates, risk assessments, and internal audit services to keep your operations aligned with HMRC’s evolving guidelines.
Steps to Take Now
- Audit your supply chain – Identify affected products and parties.
- Plan your stamping process – Decide whether stamping will occur at source, in the UK, or under duty suspension.
- Apply for HMRC approval – Early application is advised, especially if you need duty stamps or intend to store unstamped goods.
- Partner with an experienced excise specialist – NG-Terminal can help ensure you meet all requirements before the enforcement date.
Act Now to Stay Compliant
Don’t leave compliance to the last minute. NG-Terminal is already working with importers, manufacturers, and distributors to prepare for Vaping Products Duty.
Contact our excise and customs experts today at ngtbd@ng-terminal.com to start your compliance plan.
