Rules around vaping products have changed, affecting the businesses that make, import and sell them as well as people who buy them. The introduction of a new duty and a national stamp scheme also raises practical questions about product labelling, older stock and buying vape products when travelling.
This guide brings the different parts of the change together in one place. It explains how the rules work in everyday terms, which products and businesses are covered, what customers may notice in shops and where to find the official guidance if you need to check a particular product or business responsibility.
Vaping liquid is now subject to a new £2.20 duty for every 10ml.
The duty applies to nicotine and nicotine-free liquids. Vaping duty stamps are also being introduced, with further requirements taking effect during 2027.
The new duty and initial stamp rules came into force.
The duty applies in England, Scotland, Wales and Northern Ireland.
Consumers, manufacturers, importers, wholesalers and retailers.
Last checked: 4th November 2026. The article reflects the latest published HMRC guidance available on this date.
How much is the new vaping tax?
Vaping Products Duty is charged at a flat rate of £2.20 for every 10ml of vaping liquid. This works out at 22p per millilitre. The amount of duty depends on the volume of liquid, not the nicotine strength or the type of device.
Will vapes cost £2.20 more?
Not necessarily. The £2.20 figure is the duty charged on 10ml of liquid. It is not a fixed surcharge that every customer pays separately.
Manufacturers, importers and other approved businesses account for the duty when products reach the relevant tax point. Businesses decide how much of the extra cost to pass on through wholesale and retail prices. Some prices may rise, but the amount and timing can vary between products and shops.
VAT also continues to apply to vaping products. Vaping Products Duty is a separate excise duty, so it should not be confused with VAT or treated as the final price increase.
Which vaping products are covered?
The duty applies to vaping liquid in refill bottles, pods, cartridges and pre-filled devices. HMRC’s definition covers liquid that contains nicotine and glycerine or glycol, and liquid intended to be vaporised using a vape. It can also cover liquid that needs to be mixed with another liquid before use, such as a shortfill mixed with a nicotine shot. Frozen liquid is included too.
The duty applies whether or not the liquid contains nicotine. It is calculated on the volume of liquid, not its nicotine strength or the type of device. Medicinal products and tobacco products are excluded from the statutory definition.
Do not assume a product is exempt simply because it is nicotine-free, sold as a shortfill or supplied in a particular type of container. The product’s ingredients and intended use matter.
What are vaping duty stamps?
Vaping duty stamps are secure labels that show a product has met the relevant duty requirements. They are designed to help HMRC and enforcement agencies track products through the supply chain and make it easier to identify illicit products.
For products being placed into retail packaging, the stamp must be attached to the outermost retail packaging and must seal it so that the pack cannot be opened without damaging the stamp or packaging. A stamp cannot be reused.
What should customers look for?
Duty stamps are being introduced on liable vaping products. From 1st April 2027, all vaping products outside an approved duty-suspension arrangement must carry a valid stamp, regardless of when they were made. If you are unsure whether a product is legitimate, check HMRC’s current guidance and avoid buying products that appear suspicious.
Key dates for vaping duty stamps
Duty and stamp rules begin
Vaping Products Duty applies and stamps are required for products released for sale, subject to the relevant transitional and duty-suspension rules.
Last day to buy transitional stamps
HMRC says transitional stamps can only be purchased up to this date.
Last day to affix transitional stamps
Transitional stamps without digital functionality must not be affixed from 1st January 2027.
Digital stamps for new products
Digital vaping duty stamps become mandatory for new products manufactured in or imported into the UK.
Existing stock grace period ends
Retailers can sell eligible unstamped products made in or imported into the UK before 1st October 2026 until this date.
Stamp required on all products
All vaping products outside duty suspension must have a valid stamp, regardless of when they were produced.
What happens to existing vape stock?
Wholesalers and retailers can continue selling eligible unstamped vaping products that were produced in or imported into the UK before 1st October 2026 until 31st March 2027. This is a limited sell-through period for existing stock, not a general exemption for new products.
Vaping products manufactured in or imported into the UK on or after 1st October 2026 must carry the required duty stamp when released onto the market, unless they are held under an approved duty-suspension arrangement. From 1st April 2027, all vaping products sold or supplied in the UK outside duty suspension must carry a valid stamp.
Transitional stamps are a separate arrangement for businesses. They do not have the digital feature used by the full stamps. They can be purchased until 30th November 2026 and affixed until 31st December 2026. From 1st January 2027, businesses must not affix transitional stamps to products.
What does the change mean for vape shops and businesses?
The new rules place duties on businesses involved in manufacturing, importing, storing and supplying vaping products. The precise obligations depend on the activity and whether products are held under an approved duty-suspension arrangement.
Manufacturers
Need the appropriate HMRC approval before manufacturing vaping products. This can include mixing non-duty-paid liquids, even when done at home.
Importers
Must account for duty when imported products are released for UK consumption, unless they enter an approved duty-suspension arrangement.
Wholesalers and retailers
Need to understand the stamp rules, check stock and suppliers, and make sure products offered for sale meet the requirements.
Businesses that are liable for Vaping Products Duty must submit returns and make payments to HMRC. Payments are generally due by the 15th of each month. HMRC also sets record-keeping and approval requirements for relevant businesses.
A shop that only buys and sells duty-paid vaping products does not need HMRC approval just to trade in them, and does not normally account for the duty itself. The duty should already have been accounted for by the manufacturer, importer or business that released the products from duty suspension. However, a business that manufactures or imports vaping products, stores them under duty suspension, applies duty stamps or acts as a UK representative may need specific HMRC approval. Check the relevant HMRC guidance before starting any of these activities.
Can you bring vape liquid into the UK when travelling?
Yes. New personal allowance rules apply from 1st October 2026 when you arrive in the UK from abroad. If you are entering Great Britain (England, Scotland or Wales), you can bring up to 50ml of vaping liquid for personal use. The rules for Northern Ireland depend on whether you are travelling from an EU or non-EU country. These allowances are for products you transport yourself for personal use or as a gift, not for commercial imports.
Arriving in Great Britain
50ml
You can bring up to 50ml of vaping liquid for personal use without paying duty and tax. If you bring more than 50ml, you must declare it and pay duty and tax on the full quantity, not just the amount above 50ml.
Arriving in Northern Ireland from outside the EU: vaping products count towards the existing allowance for other goods. This is generally £390, or £270 if you arrive by private plane or private boat.
Arriving in Northern Ireland from an EU country: the products must be for your personal use. HMRC says additional checks may apply if you bring in more than 200ml of vaping liquid.
These are personal-use allowances. They cannot be combined with another person’s allowance, and products brought into the UK for business or commercial purposes must be declared.
Does the vaping tax apply in Scotland?
Yes. Vaping Products Duty is a UK-wide excise duty administered by HMRC. It applies in Scotland as well as England, Wales and Northern Ireland. It is not a separate Scottish tax, and the rate is not set by the Scottish Government.
Frequently asked questions
How we checked this guide: We checked the article against HMRC guidance and the government announcement available on 4th November 2026. This is general information, not individual tax, legal or customs advice. Businesses should check the latest HMRC requirements for their own circumstances.