What is changing, and when
Businesses across the vaping sector must prepare now. A new duty on vaping products starts in October, alongside the Vaping Duty Stamps Scheme. Both take effect from 1 October 2026.
HMRC is urging the whole supply chain to get ready. In particular, the message applies to:
- Manufacturers
- Importers
- Wholesalers
- Retailers
Why the government is acting
Vaping Products Duty forms part of a broader public health drive. Specifically, the government wants to tackle youth vaping and support a smoke-free generation. Meanwhile, the Treasury expects the duty to raise more than £550 million a year by 2030–31.
How the supply chain is affected
The new rules touch each part of the chain differently. Therefore, check where your business sits.
Manufacturers and those handling products under duty suspension need HMRC approvals in place. Crucially, they must secure these before the regime begins. Retailers and wholesalers, meanwhile, should check with suppliers that stock meets the new requirements.
Key transitional dates
Helpfully, HMRC has built in a transition period. Note the following deadlines carefully:
- 30 November 2026 – last date for UK representatives and warehousekeepers to buy transitional duty stamps
- 31 December 2026 – last date to affix transitional stamps
- 1 January 2027 – only digital duty stamps may be affixed from this point
- 31 March 2027 – retailers and wholesalers may sell eligible unstamped stock held before the rules began, until this date
- 1 April 2027 – all vaping products sold or supplied in the UK must carry a valid stamp
Consequently, businesses have reasonable time to adjust stock and supply arrangements.
What consumers and travellers should expect
Shoppers will notice packaging changes from October too. Additionally, new rules apply to travellers bringing vaping products into the UK for personal use from 1 October 2026. However, the rules differ for travellers entering Great Britain and Northern Ireland. Check the correct position before you travel.
Penalties for getting it wrong
HMRC has issued a clear warning. Businesses that fail to comply could face civil or criminal sanctions. As the new duty on vaping products starts in October, compliance simply cannot wait.
Get ready before 1 October
Is your business prepared for the new regime? Contact our team today. We will review your approvals, stock position and supply arrangements, then help you meet every deadline with confidence.
