Vaping Products Duty: What UK Retailers Need to Know Before April 2027

From 1 October 2026, a new excise duty applies to vaping liquids sold in the UK, and the stock on your shelves will gradually need to carry a duty stamp. For shops, convenience retailers and trade buyers, the question is practical: what do I have to do, and by when? This guide covers the essentials in plain language.

What is Vaping Products Duty?

Vaping Products Duty (VPD) is a new excise duty charged at £2.20 per 10ml of vaping liquid. It applies to all vaping liquids, whether or not they contain nicotine, and covers bottles, cartridges and prefilled pods. The duty is paid higher up the supply chain, by manufacturers and importers, but the cost is likely to be reflected in wholesale and shelf prices.

What is a vaping duty stamp?

A vaping duty stamp is a mark that shows duty has been accounted for on a product. Stamps must be fixed to individual retail units, so each pack or bottle sold to the customer should carry one. From 1 January 2027, only digital duty stamps can be affixed to products.

Key dates for retailers

• 1 October 2026: Duty and the stamp scheme go live. New liable stock released onto the UK market must carry a stamp.
• 1 October 2026 to 31 March 2027: Transition period. You can keep selling unstamped products that were produced or imported before 1 October 2026.
• 1 April 2027: All vaping products outside duty suspension must carry a valid stamp. Selling older unstamped stock is no longer allowed.

Do retailers need to register with HMRC?

Not if you only buy and sell duty-paid products. The approval requirements sit with manufacturers, importers, UK representatives of overseas manufacturers and warehousekeepers who hold duty-suspended stock. For retailers, the job is checking that what you buy is compliant.

What to do now

1. Check new deliveries. Anything produced or imported on or after 1 October 2026 should carry a duty stamp. Look carefully at any supplier offering unstamped products after that date.
2. Keep proof for older stock. If you hold unstamped products, keep invoices and delivery records showing they were produced or imported before 1 October 2026.
3. Plan your sell-through. Work out which unstamped lines will sell before 31 March 2027, and avoid buying large quantities of unstamped stock you cannot clear in time.
4. Ask your suppliers. Confirm in writing whether their stock is duty-paid and stamped, and how they will handle the transition.
5. Review your pricing. Duty adds cost to liquid-based products, so check your margins on pods, e-liquids and nic salts.
6. Brief your staff. Everyone who receives deliveries should know what a stamp looks like and what to do if one is missing.

What happens if you sell non-compliant stock?

After 1 April 2027, goods that should be stamped but are not can be seized, and businesses can face fines and prosecution. Checking stock at the point of delivery is far cheaper than dealing with enforcement later.

Frequently asked questions

Does the duty apply to nicotine-free e-liquid?
Yes. It applies to all vaping liquids, with or without nicotine.

Can I still sell stock I bought before October?
Yes, until 31 March 2027, provided the products were produced or imported before 1 October 2026.

Is duty-stamped stock the same as stock that meets other UK rules?
No. Stamps relate to duty. Products must still meet UK product, packaging and age-restriction requirements. See our prefilled pod packaging compliance guide.

Stocking up the right way

Duty changes make it more important to buy from a supplier who can explain the status of their stock. Browse our prefilled pods, rechargeable vapes and nic salts, or see how to become a distributor.

This article is general information, not legal or tax advice. For official details, read the GOV.UK guidance on handling wholesale or retail vaping products.