UK vaping products duty starts 1 October 2026 with £2.20 per 10ml charge

Manufacturers and warehousekeepers need HMRC approval in place before 1 October 2026, when Vaping Products Duty begins at £2.20 per 10ml, according to Business Companion. Every vaping product released to the UK market from that date must carry a duty stamp.

HMRC’s guidance sets the application timetable: businesses should apply at least 45 working days before the activity starts. Business Companion goes further, recommending applications by the end of July 2026 and warning that later filings are unlikely to clear in time.

Three activities require separate HMRC approval

HMRC lists the activities that need approval: manufacturing vaping products in the UK, storing them without payment of duty under duty suspension, and handling vaping duty stamps by purchasing or affixing them.

Warehousekeepers face an extra step. A customs warehousekeeper’s approval must cover both vaping products and excise goods; a holder of excise goods approval must apply to amend it for vaping products, and Business Companion states this will not happen automatically. Excise warehousekeepers apply to add, remove or change a warehouse through the GOV.UK service.

Overseas manufacturers do not apply themselves, according to HMRC’s April 2026 update. Their UK duty stamps representatives apply instead, and HMRC confirms the approval form is the same for UK manufacturers and UK representatives.

Group applications are rejected and premises are inspected on paper

HMRC accepts only single legal entities, defined as a business controlled and managed by the same person or group jointly and treated as one business for legal and tax purposes. Joint applications are rejected.

The application needs a Government Gateway ID linked to a Self Assessment or Corporation Tax UTR, plus business name and address, VAT or Corporation Tax number where held, a named responsible person, a premises plan, a business plan and, if HMRC asks, a financial guarantee from a financial institution.

Stamp applicants also state how many vaping duty stamps they need within a three-month period for each capacity applied for. Manufacturers add their intended start date, an estimate of e-liquid output over 12 months, and details of transfers to or from other approved businesses or excise warehouses, including approval numbers.

Stamps, cancellations and appeals now have written routes

HMRC has added procedural guidance over successive updates. Refused applicants can request a review or appeal to an independent tribunal, and since 12 June 2026 the guidance notes that temporary approval may be available during that process.

Changes to an approval can be requested only after it is granted. Applicants who no longer want a pending application processed must withdraw it, while approved businesses can cancel approval for Vaping Products Duty or the duty stamps scheme. Those who cannot apply online may request a paper form in writing on religious grounds, age, disability or lack of internet access.

Approved applicants receive a decision letter setting out the approval details and any extra conditions. Approved stamp applicants also receive details of HMRC’s approved stamps supplier.

Penalties run from civil sanctions to prosecution

Producing vaping products without approval, or on unapproved premises, is an offence under HMRC’s guidance. HMRC may impose a penalty and confiscate products, packaging, equipment or substances used in production. Business Companion puts potential penalties at up to £10,000, with criminal prosecution and possible prison sentences.

Who is affected and what to do before October

UK manufacturers of e-liquid and vaping products must hold manufacturing approval before producing, and their sites must be approved. Customs and excise warehousekeepers need amended approvals to store duty-suspended vaping products legally after 1 October 2026.

UK representatives acting for overseas manufacturers carry the stamp-handling application and must keep records covering manufacture, import, storage, movement, stamping and supply of vaping liquids in the UK.

Retailers sit outside the approval regime described in these documents, but the stamp requirement applies to products released to the UK market from 1 October 2026, so stock entering the market after that date must comply.

HMRC warns that complex applications or requests for more information can stretch processing beyond 45 working days. Businesses that miss the window and operate without approval face sanctions from the duty start date. HMRC may also check compliance at any time and revoke an approval where rules are not followed.

Questions readers ask

When does Vaping Products Duty start in the UK?

Business Companion states the duty and the Vaping Duty Stamps Scheme are introduced on 1 October 2026. HMRC guidance requires approval before any activity that needs it begins.

How much is Vaping Products Duty?

Business Companion reports a flat rate of £2.20 per 10ml, applied to all vaping liquids including nicotine-free products.

Do overseas manufacturers need HMRC approval?

No. HMRC's April 2026 update states overseas manufacturers do not apply; their UK duty stamps representatives apply for approval to access stamps.