Find out why you need to prepare for 1 April 2026 if you manufacture, import or store vaping products in the UK.
The UK Government is introducing Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme from 1 October 2026, with applications for approval opening from 1 April 2026.
You should read the guidance in preparation for the scheme if you’re:
- a manufacturer of vaping products (including products made at home) based in the UK
- an overseas manufacturer of vaping products that you plan to send to the UK
- a customs or excise warehousekeeper already approved by HMRC (or if you want to apply or have already applied for approval from HMRC)
- an owner of vaping products held in a warehouse which is not an approved customs or excise warehouse
- importing vaping products into the UK
- acquiring vaping products from EU member states, if you’re a business in Northern Ireland
- selling vaping products by wholesale (selling directly to a business) or retail (selling directly to the customer) in the UK
For further information please select the following links: