With 1st October 2026 fast approaching, here is a final reminder of the upcoming Vaping Products Duty and what it means for your e-liquid products.
What is changing?
The new duty will apply a £0.22 per ml tax. This applies to e-liquids with or without nicotine, including shortfills.
Products manufactured in, or imported into, the UK from 1st October will require compliant duty stamping before release onto the UK market.
What happens to existing unstamped stock?
Eligible unstamped stock manufactured in, or imported into, the UK before 1st October 2026 can continue to be sold until 31st March 2027.
From 1st April 2027, all vaping products sold or supplied in the UK must carry a valid duty stamp. Further details are available in HMRC’s latest update.
Does the stamp requirement apply to unboxed bottles?
Yes. Stamps must be attached to the outer retail packaging, whether this is a box or an unboxed bottle. The packaging must not open without damaging either the packaging or the stamp.
For unboxed products, it is therefore important to check that the bottle and cap allow the stamp to be securely applied in a compliant position.
What do we know about the stamps?
- Rectangular, measuring 18mm × 42mm.
- Available in wet (pre-glued) and dry (unglued) formats.
- Digital stamps include a scannable code for authentication.
- Transitional stamps can be purchased until 30th November 2026 and applied until 31st December 2026.
- From 1st January 2027, only digital stamps may be applied.
For further information on stamp requirements and placement, please see the GOV.UK guidance.
As the final countdown to 1st October begins, we hope this reminder helps you feel informed and prepared for the changes ahead.