UK vaping duty stamp applications open ahead of 1 April 2027 deadline

Overseas and UK manufacturers must now hold HMRC approval before doing anything that requires it for Vaping Products Duty and the Vaping Duty Stamps Scheme. HMRC has opened applications, and a stamp becomes mandatory on all vaping products outside duty suspension in the UK from 1 April 2027.

HMRC covers liquid, not devices. The duty applies to vaping liquid, including products made at home from PG, VG and flavourings. Liquid without nicotine is also liable.

Overseas manufacturers must appoint a UK representative to buy stamps

An overseas manufacturer that wants to attach stamps during production cannot apply directly. It must appoint a UK representative, who applies for approval and buys stamps on its behalf from the specialist supplier HMRC has chosen.

The stamps are digital and carry a scannable feature. Businesses holding the products at set points in the supply chain must scan it so HMRC can see where the products went and who was responsible for them.

Transitional stamps remain available until 30 November 2026, after which that window closes.

Testing is the one place where liquid can move without duty

Samples used only for regulatory testing can be supplied without duty and without a stamp if testing destroys the whole sample, even immediately afterwards. Those samples do not need to move under EMCS, and the trader notifies HMRC as a destruction under section 14.8 of Excise Notice 197.

Where testing destroys none or only part of a sample, the liquid must be duty paid and stamped, and duty-suspended stock must not be used. Consumer testing, such as trying a new flavour with members of the public, always requires duty paid and a stamp.

Labs doing regulatory testing need no specific HMRC approval if they hold third-party accreditation such as ISO/IEC or UKAS for the work. Traders who test in-house must show the facility is genuine and produce testing reports to an HMRC officer on request.

Timeline of the scheme

Who has to apply

UK manufacturers, including home producers, and overseas manufacturers shipping to the UK are in scope. So are importers, wholesale and retail sellers, approved customs and excise warehousekeepers, and anyone holding vaping products in a warehouse that is not approved.

Businesses in Northern Ireland acquiring products from EU member states are also affected. HMRC removed some Northern Ireland trader types from the guidance in April 2026 because they did not apply to this duty.

The duty status of vaping liquid outside duty suspension depends on the stamp. Retail packaging must carry it, and only approved UK manufacturers and excise or customs warehousekeepers may attach stamps at their own premises.

What this changes for suppliers and distributors

Analysis: Shenzhen manufacturers shipping to the UK now need a named UK representative in place before they can stamp at source, which adds a contractual step ahead of the 1 April 2027 date. Importers and warehouse operators face scanning obligations at each set point, which pushes data capture into the logistics chain rather than the brand’s own systems. Sampling for consumer trials can no longer use duty-suspended stock, which changes how flavour development batches are ordered and paid for.

The immediate step is the application HMRC says impacted businesses must submit, followed by stock planning around the 30 November 2026 end of transitional stamps.

Questions readers ask

When do vaping duty stamps become mandatory in the UK?

From 1 April 2027, all vaping products outside duty suspension in the UK must have a vaping duty stamp attached, according to HMRC.

Can an overseas manufacturer attach UK duty stamps itself?

Not directly. HMRC requires an overseas manufacturer to appoint a UK representative, who applies for approval and buys the stamps on the manufacturer's behalf.