Big change is on the way, and we’re here to help get you ready. Vaping products are being brought into the UK excise regime as of the 1st of October 2026. Let us take the stress out of preparation, and ensure that you are fully compliant.
This is a significant change for the UK vaping industry, and you need to take action. Contact us today to discuss how we can help.
The government will introduce a vaping products duty (VPD) from 1st October 2026. The main objectives of the duty are as follows:
To reduce the number of non-smokers and young people that vape by reducing the affordability of vaping products in recognition that vaping is not risk free.
To encourage consumers to choose lower strength or nicotine-free vaping products over higher strength ones due to the harms from nicotine addiction.
To encourage consumers to choose lower strength or nicotine-free vaping products over higher strength ones due to the harms from nicotine addiction.
To raise revenue to fund vital public services such as the NHS and smoking initiatives supporting a smokefree generation.
To ensure that the duty is proportionate to administer for both businesses and HMRC.
To ensure the introduction of the duty does not make smoking more attractive.
The vaping products will be brought into the UK excise regime, and the VPD will be an excise duty. Excise duties are charged on excise goods, such as alcohol and tobacco, and are generally charged by reference to quantity, rather than value.
Following a consultation process, the government will implement a flat rate structure at £2.20 per 10 ml. The single rate structure is in line with the majority of international counterparts; will be simple to administer for businesses; and will raise vital revenue for the government.
Any person or business intending to manufacture vaping products in the UK will need to seek approval to register those premises. The manufacturer will also be required to seek approval to register any associated premises in which they wish to store vaping products in duty suspense after manufacture before they are released onto the market.
The duty will become chargeable when vaping products are imported into the UK. The person or business that imports vaping products will be the legal entity responsible for the goods entering the UK and as such would have an obligation to ensure:
The government will look to introduce legislation for the VPD in Autumn 2025 ahead of the duty coming into force on 1 October 2026 with registration available from 1 April 2026.
This lead-in period will allow businesses to prepare for the duty and implement processes as needed.
Our expertise can help guide you through the process of setting up an Excise Warehouse. Our team is comprised of excise industry experts with specialist knowledge in this very field.
Please get in touch and we will assist in any way we can.
