UK Vape Businesses Warned to Register for New Duty by July Deadline

UK pub vaping rules, Tobacco and Vapes Act 2026

HM Revenue & Customs (HMRC) is contacting manufacturers, importers, and warehousekeepers to demand immediate registration for the upcoming Vaping Products Duty (VPD) and the Vaping Duty Stamps (VDS) Scheme. Though applications opened on April 1, the tax authority warns that processing times can exceed 45 working days, making immediate action critical for business continuity.

Starting October 1, any business manufacturing vaping products, storing them under duty suspension, or handling duty stamps without formal approval will be operating illegally. HMRC has stated that non-compliant firms will face civil or criminal penalties, including prison sentences for severe violations.

The excise duty applies to all vape liquids, including nicotine-free options. The tax is set at £2.20 per 10ml and becomes due when products enter the UK market. Under this regime, manufacturers must submit monthly tax returns and apply an official duty stamp to all retail packaging.

Milestone DateRegulatory Requirement / Rule
Late JulyRecommended final deadline to submit HMRC applications to guarantee processing.
October 1Vaping Products Duty takes effect. All newly purchased stock must carry duty stamps.
March 31, 2027Final day for retailers to sell existing, unstamped vape stock.
April 1, 2027All retail vape products must display a duty stamp. Unstamped items are subject to seizure.

Retailers have a transition period to clear existing inventory. Unstamped stock already in possession before October 1 can be legally sold until March 31, 2027. After this date, enforcement officers will seize any unstamped products found on retail shelves.

The duty also changes rules for international travelers. Passengers aged 17 or older entering England, Scotland, or Wales can bring up to 50ml of vape liquid for personal use duty-free. Any excess must be declared, with tax paid on the entire amount. Northern Ireland will maintain separate trading arrangements to align with its post-Brexit framework.

This tax implementation coincides with a broader regulatory crackdown on the vape sector. The UK government recently opened a 12-week consultation exploring plain packaging, flavor description limits, standardized device colors, and retail display bans. Additional restrictions on vape advertising and vending machines are expected under the upcoming Tobacco and Vapes Act.

Businesses must submit their registration applications online via the official GOV.UK portal, while customs warehousekeepers are directed to contact their supervising office for specific approvals.

Matthew Ma
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