Vaping Products Duty Compliance Check

Why this matters

From 1 October 2026, a new excise duty — Vaping Products Duty (VPD) — applies to all vaping liquid sold or supplied in the UK, at a flat rate of £2.20 per 10ml regardless of nicotine strength, including nicotine-free liquids. Any business that manufactures, imports, or holds duty-suspended vaping products in the UK must apply to HMRC for approval before they can lawfully continue trading. Applications opened on 1 April 2026, and HMRC has urged businesses to apply well ahead of the go-live date — it recommends allowing at least 45 working days for approval to be processed. Retail packaging must also carry a Vaping Duty Stamp from 1 October 2026, with a transitional window for stock purchased before stamps become mandatory running to 31 March 2027.

Non-compliance carries real teeth: HMRC has confirmed that trading without the required approval after 1 October 2026 can lead to civil penalties, seizure of stock, and criminal prosecution, including prison sentences in serious cases. The duty affects a wider range of businesses than manufacturers alone — importers, wholesalers who hold stock in duty suspension, and retailers who need to understand the new duty-paid supply chain and stamp requirements. With registrations already open and the deadline approaching, businesses in the vaping supply chain should confirm their obligations now rather than risk being unable to trade from October.

What you'll need

• Whether your business manufactures, imports, wholesales, or retails vaping liquids or devices in the UK
• Details of your supply chain (who manufactures, imports, and stores your stock)
• Records of your product ranges, including nicotine content and liquid volumes
• Your current registration/approval status with HMRC for Vaping Products Duty, if applicable

What you'll get

A personalised compliance report covering: a score out of 100, an executive summary, a list of findings ranked by severity, and a prioritised action plan with timeframes.