STORY
A new excise duty on vaping products has come into force across the UK, with manufacturers, importers and approved warehousekeepers charged £2.20 for every 10 millilitres of vaping liquid. The duty applies to liquids manufactured in or imported into the country from 1 October 2026, regardless of whether they contain nicotine.
A new Vaping Duty Stamps Scheme has also begun, with stamps starting to appear on retail packaging. Wholesalers and retailers have been given until 31 March 2027 to sell eligible stocks produced before the duty began. From 1 April 2027, all vaping products sold in the UK will need a valid stamp, while stamps with digital tracking functions will become mandatory for newly manufactured or imported products from January 2027.
Travellers arriving in Great Britain may now bring in up to 50 millilitres of vaping liquid for personal use without paying duty or tax. HM Revenue and Customs said the changes are intended to reduce the appeal of vaping to children and non-smokers while making it easier to identify illicit products. The Office for Budget Responsibility has forecast that the duty will raise more than £550 million annually by 2030–31.