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.

Who is impacted

You are affected if you are:

• 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
• importing vaping products into the UK 
• 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

What Vaping Products Duty is

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.

Vaping products used for testing 

Who can undertake regulatory testing 

A laboratory undertaking regulatory testing of vaping products does not need any specific HMRC approval for that activity, as long as it is a genuine testing laboratory holding appropriate third-party accreditation (for example ISO/IEC or UKAS) for the work undertaken. If a trader can test their own products, checks should be made to make sure that this is a genuine testing facility. 

This also applies if the laboratory handles vaping products on which Vaping Products Duty has not been paid and the products are destroyed as an essential part of the testing process. 

The trader should be able to provide copies of any regulatory testing reports to an HMRC Officer when requested. 

Regulatory testing where testing results in destruction 

Vaping products that are only for regulatory testing may be supplied without payment of Vaping Products Duty and without a duty stamp, as long as this testing process results in the destruction of the entire sample. It is acceptable for the destruction of the sample to happen immediately after the testing process.  

There is no requirement for vaping products supplied in these circumstances to be moved under EMCS.

This process will be treated as a destruction of the vaping product, and the trader should notify HMRC in line with section 14.8 of Receive goods into and remove goods from an excise warehouse (Excise Notice 197).

Regulatory testing with no or partial destruction 

Where the testing process will result in none or only some of the sample being destroyed, then the vaping product must be duty paid and stamped.

Under no circumstances must duty suspended vaping products be used for this purpose.

Regulatory testing where consumption takes place 

The rules on regulatory testing do not apply to consumer testing, which must always be duty paid and have a duty stamp attached (for example, testing a new flavour with consumers).

Duty-suspended vaping products must never be used for testing involving consumption by a person.

What vaping duty stamps are

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:

• UK manufacturer

Find out more information about how vaping duty stamps work.

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.

Digital vaping duty stamps have a scannable feature which must be scanned at set points in the supply chain for information to be uploaded.

The businesses who are responsible for the vaping products at these points must scan the stamp to let HMRC check where the vaping products have been, and who is responsible for them.

Transitional stamps are available until 30 November 2026.

What to do next

If you are impacted by this, you must apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme.