🎧 Listen to This Article
The UK government will begin enforcing the new Vaping Products Duty from October 1, 2026, as part of its efforts to regulate and tax vaping-related goods more effectively. Businesses involved in the sale or distribution of vaping products must prepare for new compliance measures announced by HM Revenue & Customs (HMRC).
Key Dates and Deadlines
- April 1, 2026: HMRC will open applications for approvals related to Vaping Products Duty and vaping duty stamps.
- October 1, 2026: All vaping products sold in the UK will become liable for duty and must have a vaping duty stamp affixed to their retail packaging.
- April 1, 2027: Any vaping product outside of a duty suspension regime must carry a vaping duty stamp, regardless of when it entered the UK market.
Duty Rates and Compliance
The brief outlines:
- How to calculate Vaping Products Duty based on the type and quantity of product
- Which products are subject to the duty
- When and how duty stamps must be applied
- Rules for the storage, transport, and recordkeeping of vaping products
- Penalties for failing to comply with the new regulations
HMRC strongly encourages businesses to apply early to ensure they are fully compliant before enforcement begins. Failure to follow the new rules could lead to financial penalties or seizure of goods.
For detailed guidance and updates, businesses should monitor HMRC’s official publications or consult with a tax compliance advisor.
For further details, clarification, contributions, or any concerns regarding this article, please get in touch with us at editorial@tax.news. We value your feedback and are committed to providing accurate and timely information. Please note that our privacy policy will handle all inquiries.
