Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme

If you want to produce vaping products in the UK, you’ll need to apply for approval.

It is an offence to produce vaping products without the appropriate approval, or on premises that we have not approved. You may have to pay a penalty if you do. We can also confiscate any vaping products, packaging, equipment or substances used in the production of vaping products.

You should apply for HMRC approval if you want to do any of the following:

Your approval must be for a single legal entity.

You must apply for approval as a single legal entity. This is when all parts of the business are controlled and managed by the same person or group of people jointly, and they’re treated as one business for legal and tax purposes.

If you submit a joint application, we’ll reject it.

You should apply at least 45 working days before you intend to start the activity requested in your application. It may take us longer to process your application if:

From 1 October 2026, you must have the appropriate approval before you start an activity that requires approval. This includes manufacturing vaping products, storing vaping products under duty suspension, or purchasing or affixing vaping duty stamps.

If you carry out an activity without the appropriate approval, you will be subject to civil or criminal sanctions, potentially leading to prison sentences.

When you apply for approval for Vaping Products Duty and the Vaping Duty Stamp Scheme, you must use a Government Gateway ID that is linked to a Unique Taxpayer Reference (UTR) number for either:

You also need to provide information to us including the: