UK introduces £2.20 per 10ml vaping duty and digital stamp system from October
A new UK vaping duty of £2.20 per 10ml and mandatory duty stamps take effect on 1 October 2026, impacting manufacturers, importers and retailers.
From 1 October 2026 the United Kingdom will impose a vaping duty of £2.20 for every 10 ml of product, a measure announced in the 2024 Budget to support a smoke-free generation and curb youth vaping. HMRC has told manufacturers, importers and warehouse operators to secure approval and to apply duty stamps - initially transitional stamps until the end of 2026, then digital stamps from January 2027 - before any product can enter the market.
The duty becomes payable at the “duty point” and can be deferred for goods held in duty-suspension warehouses. Retailers may continue selling existing unstamped stock through 31 March 2027, but any vaping products produced or imported after 1 October 2026 must carry a stamp, and from 1 April 2027 packaging must display a valid stamp. Non-compliance can trigger civil or criminal sanctions, and new personal-allowance rules will apply to travelers bringing vapes into the UK.
Why it matters
The duty raises vape prices and adds compliance steps, affecting the industry and consumers while aiming to reduce youth vaping.
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