Vaping Products Duty went live on the 1st of October, 2026. The countdown is over, and stamped stock is already moving through the supply chain. Yet for most brand owners, the questions have simply changed shape. What actually changed on day one? What stays exactly as it was? And which dates belong in your diary between now and next spring?
This guide answers all three. It’s written for brand owners, importers and anyone who relies on a manufacturing partner to stay compliant.
What changed on October 1st 2026?
Three things changed at once: the duty, the stamp and the paperwork behind both.
The duty now applies to every new unit
Vaping Products Duty now applies at £2.20 per 10ml. That works out at 22p per ml, whether the liquid contains nicotine or not. It covers all vaping liquid manufactured in or imported into the UK from October 1st. The one exception is stock held in duty suspension, such as an approved excise warehouse.
HMRC-approved manufacturers, importers and warehousekeepers pay the duty. Whether they pass that cost on to retailers and consumers is a commercial decision for each business. HMRC said as much in its go-live announcement.
Duty stamps have reached the shelf
Before October 1st, no stamped product could reach the UK market. Now, yellow or red tamper-evident stamps have started to appear on retail packs. Every new duty-liable unit released for UK sale needs one on its outermost retail packaging.
Approval became a legal line
Manufacturing vaping products without HMRC approval is now unlawful. HMRC’s go-live notice lists civil penalties, seizure of goods and equipment, and criminal prosecution as possible consequences. So if you manufacture, import or store vaping products yourself, your approvals need to be in place today. And if a partner does that work for you, their approvals carry the same weight as your own.
Every movement now leaves a record
Approved manufacturers, importers and warehousekeepers now report how vaping products move through the supply chain. HMRC also expects records for every batch, stamp and movement under duty suspension. As a result, your paperwork matters as much as your production line. If a partner holds your stock, ask how they reconcile it each month.
Monthly returns start in November
For approved manufacturers like Xyfil, you now file a monthly return through HMRC’s Manage your Vaping Products Duty online service. The first return falls due on 7 November 2026. After that, payments fall due by the 15th of each month. You’ll also need to file a nil return for any month without production. In practice, your duty records need to reconcile from the first week of October onwards.
What hasn’t changed
Plenty stays the same. That matters just as much for your planning.
- The rate stays flat. Nicotine strength and format don’t change the duty per ml. A 2ml pod carries 44p, and a 10ml bottle carries £2.20.
- VAT still applies. VAT continues to apply to vaping products, just as before.
- Duty suspension still changes timing only. Stock in duty suspension waits until release, and then the full duty falls due. Neither suspension nor any other route reduces the amount you owe.
- Existing stock keeps its runway. Wholesalers and retailers can sell eligible unstamped stock they already hold until the 31st of March 2027.
- Shops still don’t need approval. Businesses that only sell or distribute duty-paid stock don’t need to apply.
- Your product rules still stand. MHRA notification and labelling rules apply as before. In fact, the stamp system builds on them, because nicotine products need their ECID or GBID in the stamp data.
What the next six months look like
From here, the dates arrive in a steady run. Most of them need weeks of preparation, so it helps to see them together.
- 7th of November 2026: the first monthly duty return is due.
- 30th of November 2026: the last day to buy transitional stamps.
- 31st of December 2026: the last day to affix transitional stamps.
- 1st of January 2027: digital stamps become mandatory for new products made in or imported into the UK.
- 31st of March 2027: the last day to sell eligible unstamped stock.
- 1st of April 2027: every vaping product outside duty suspension must carry a valid stamp.
Three of those dates cover the move from transitional to digital stamps. Our guide to digital vs transitional vape duty stamps explains what that switch means for your packs. Beyond that, each date depends on work that starts well before it. Our duty stamp timeline shows how far ahead stamp orders, product data and production slots need to move.
Two things to watch alongside the dates
First, packaging rules may move again. The Department of Health and Social Care has consulted on plain packaging, limits on flavour descriptors and keeping vapes out of sight in shops. That consultation closed on the 2nd of October 2026, so a government response could follow. If you’re planning new artwork for 2027, keep some room for change.
Second, enforcement is scaling up. The government has committed £30 million a year until 2028–29 to Trading Standards, Border Force and HMRC. That funding targets illicit and underage sales of tobacco and vapes. In due course, retailers and consumers will also scan digital stamps to check authenticity. As a result, a clean stamp record will protect your stock long after it leaves the warehouse.
The March deadline deserves its own plan
The 31st of March 2027 cut-off affects anyone with unstamped stock still in the market. For brand owners, the real question is how much of that stock will sell through in time. It’s worth a plan of its own, and we’ll look at it in more detail closer to the date. For now, check where your unstamped stock sits and how fast it moves.
Where Xyfil fits now the duty is live
We’ve manufactured in Preston since 2014. Our VPD approvals cover production, import, warehousing, stamp affixing and UK representation. So whichever route your product takes, the duty, the stamps and the records sit inside a process we already run.
If we manufacture for you, nothing changes on your side. Meanwhile, if you import, finishing part-finished goods in the UK keeps your duty point at release and your stamps in secure UK custody. For a side-by-side view of every option, see our comparison of stamping and fulfilment routes.
Vaping Products Duty FAQs
Is Vaping Products Duty now in force?
Yes. It has applied since October 1st 2026, at 22p per ml of vaping liquid, with or without nicotine.
Can shops still sell unstamped vapes?
Yes, for now. Wholesalers and retailers can sell eligible unstamped stock they already held until the 31st of March 2027. From the 1st of April 2027, every product outside duty suspension needs a valid stamp.
When is the first Vaping Products Duty return due?
The first return is due on the 7th of November 2026. Payments then fall due by the 15th of each month, and months without production still need a nil return.
Do retailers need HMRC approval for Vaping Products Duty?
No. Businesses that only sell or distribute duty-paid stock don’t need approval. However, they do need to check that new stock carries a valid stamp.
Map your next six months with us
The duty is live, but the busiest stretch of the transition still lies ahead. Send us your current route and your key dates, and we’ll map where each one lands for your stock.