A new excise duty on vaping products has come into force in the UK this month to reduce the affordability and appeal of vaping, especially to young people and non-smokers.

Although the new excise duty (Vaping Products Duty) came into effect on 1 October 2026, it applies to all vaping liquids manufactured in or imported into the UK from 1 October 2026, whether they contain nicotine or not, unless they are stored in ‘duty suspension’ such as an authorised customs or excise warehouse.

To support businesses, HMRC has introduced a six-month grace period meaning wholesalers and retailers can sell any existing eligible unstamped, non-duty liable, stock until 31 March 2027. (So this means not all products sold by retailers will carry duty stamps currently).

From 1 April 2027, all vaping products sold in the UK must carry a valid vaping duty stamp and consumers should only buy duty-stamped vaping products.

The excise duty will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC). It is a commercial decision whether the duty cost is passed on to retailers and consumers.

Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid and will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC). It is a commercial decision whether the duty cost is passed on to retailers and consumers.

To support businesses, HMRC has introduced a six-month grace period meaning wholesalers and retailers can sell any existing eligible unstamped, non-duty liable, stock until 31 March 2027.

But from 1 April 2027, all vaping products sold in the UK must carry a valid vaping duty stamp and consumers should only buy duty-stamped vaping products. Anyone who suspects a vaping product may be illicit can report it to HMRC.