UK vaping duty starts at £2.20 per 10ml, with a transition for older stock

The UK introduced Vaping Products Duty on 1 October 2026, bringing vaping liquids into a new excise system. The charge applies to liquid manufactured in, or imported into, the country, including products without nicotine. HMRC had confirmed the launch date in September.

The rate is based on volume, rather than nicotine strength. Under HMRC’s payment guidance, it is 22p per millilitre: 44p for a 2ml pod or £2.20 for a 10ml bottle. Those figures describe the excise component, not a product’s final shop price. HMRC says businesses decide whether to pass the charge through the supply chain.

Duty stamps are part of the same change, but the rules distinguish new production and imports from older stock. Retailers and wholesalers can continue selling eligible existing unstamped products through 31 March 2027. From 1 April 2027, retail packaging for products sold or supplied in the UK must carry a valid stamp.

Businesses that only retail or wholesale duty-paid products do not need the same approvals as manufacturers or duty-suspended warehouse operators. The immediate compliance task is therefore to establish a product’s supply history and duty status. An unstamped pack during the transition is not, by itself, proof that a retailer is selling an unlawful product.