Officially

From the publisher, in order, with its history intact.

HM Revenue and Customs gov.uk

Check if you're impacted by Vaping Products Duty and the Vaping Duty Stamps Scheme

Imported from official source

Applications open for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.

You must have the appropriate approval before carrying out an activity that required approval.

  • a manufacturer of vaping products (including products made at home) based in the UK
  • an overseas manufacturer of vaping products that you plan to send to the UK 
  • a customs or excise warehousekeeper already approved by HMRC (if you want to apply or have already applied for approval from HMRC) 
  • an owner of vaping products held in a warehouse which is not an approved customs or excise warehouse
  • acquiring vaping products from EU member states, if you’re a business in Northern Ireland
  • selling vaping products by wholesale (selling directly to a business) or retail (selling directly to the customer) in the UK

    • Vaping Products Duty is a new excise duty on vaping products. The duty applies to the vaping liquid (sometimes known as e-liquid).

    All substances intended for vaping are covered by Vaping Products Duty. This includes those made at home from ingredients such as:

    Products will be liable for Vaping Products Duty whether the liquids contain nicotine or not.

    From 1 April 2027, all vaping products outside of duty suspension in the UK must have a vaping duty stamp attached.

    You must apply for approval from HMRC to attach vaping duty stamps to the vaping products retail packaging in your premises if you’re a:

    Find out more information about how vaping duty stamps work.

    Manufacturing vaping products overseas to send and sell in the UK

    If you’re an overseas manufacturer who wants to attach vaping duty stamps as part of your manufacturing process, you’ll have to appoint a UK representative to apply for approval for the Vaping Duty Stamps Scheme. The UK representative will buy vaping duty stamps on your behalf.

    If we approve the application, the UK representative will be able to buy vaping duty stamps from the specialist supplier chosen by HMRC.

    This is an extract. The publication continues at the source.

    Contains public sector information licensed under the Open Government Licence v3.0. Licence

    Read the original at the source: https://www.gov.uk/guidance/check-if-youre-impacted-by-vaping-products-duty-and-the-vaping-duty-stamps-scheme

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    October 07, 2026 14:00
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/check-if-youre-impacted-by-vaping-products-duty-and-the-vap...

    Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.