A new excise duty on vaping products has come into force in the UK today (1 October).
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid, whether they contain nicotine or not, and will be paid by manufacturers, importers and warehousekeepers approved by HM Revenue and Customs (HMRC).
HMRC has also launched the Vaping Duty Stamps Scheme. Once fully rolled out, vaping duty stamps will provide digital traceability throughout the supply chain.
Transitional stamps without digital elements can be affixed to products until 31 December. Vaping duty stamps that incorporate digital functionality will become mandatory for new products manufactured in, or imported into, the UK from 1 January 2027. Retailers and customers will be able to scan digital stamps on vaping products to check their authenticity.
HMRC said duty stamps would strengthen the fight against illicit trade and support the government’s commitment to back legitimate businesses, crack down on rogue operators and create fairer, safer high streets.
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.
Tobacco duty rates have also increased today to maintain the financial incentive for current tobacco smokers to switch to vaping. This is a one-off (pro-rata) increase of £2.20 per 100 cigarettes or per 50 grams of tobacco, in addition to the standard tobacco duty escalator.
“Our new measures will help get illicit vapes off high streets across the country. We're backing all those retailers who play by the rules by making it easier for law enforcement agencies to take action against those who don't,” James Murray, financial secretary to the treasury and paymaster general, said.
Karin Smyth, minister of state for health, added: “Our public heath advice is clear: while vaping is less harmful than smoking and can help adult smokers to quit, children and non-smokers should never vape.
“These measures are an important step in our ambition to tackle youth vaping by reducing the affordability of vaping products, which goes hand-in-hand with the work we are already doing to tackle the appeal and availability of vapes on our high streets.”
New personal allowance rules for travellers bringing vaping products into the UK have also come into effect today.
New travellers’ allowances from 1 October 2026:
- Travellers arriving in Great Britain can bring up to 50ml of vaping liquid for personal use without paying duty and tax. Amounts above this must be declared and duty paid on the full quantity.
- Travellers arriving in Northern Ireland from a non-EU country: Vaping products count towards the existing £390 duty-free allowance for ‘other goods’. Those travelling by private plane or private boat have an allowance of £270.
- Travellers arriving in Northern Ireland from an EU country: Vaping products must be for personal use. Additional checks may apply to anyone bringing in more than 200ml of vaping liquid from the EU.
- Personal allowances cannot be combined and any vaping products imported for business or commercial purposes must be declared.