From 1st October 2026 all vaping products must meet the vaping duty stamp requirements, and all businesses involved in the import or trade of vaping products are directed to check their compliance responsibilities for the products. 

Affected businesses are advised to consider the following: 

• Check HMRC approval requirements to import or trade in vaping products 
• Understand when Vaping Products Duty is due and make provision for duty payment 
• Make sure IT systems are duly updated and business processes prepared 

Overseas manufacturers that supply vaping products to the UK must appoint an approved UK representative to support ongoing supply.  

Approved UK representatives and warehouse keepers 

Approved UK representatives and warehouse keepers are required to be conversant with both the transitional and digital duty stamp arrangements.  This will include when stamps can be bought, affixed and used on products released to market.  

Important actions and dates to note: 

• Eligible unstamped stock imported into the UK before 1 October 2026 can continue to be bought and sold until 31 March 2027 if the goods are in free circulation (duties and tax paid). 
• Products imported from 1 October 2026 must meet the duty stamp requirements*.  
• Businesses that require approval must not carry out a regulated activity until HMRC has granted that approval.  This will apply from 1st October. 
• Goods entered into a customs warehouse are not subject to the vape duty policy until removed from the warehouse to free circulation. 

Technical Notes* 

• A bank guarantee may be required to support the vape product authorisation application. 
• The authorisation application process has a 45-day lead time 
• Registration for the tax stamp scheme requires submission of a business plan before the stamps can be ordered. 

New personal allowance rules for travellers to be published on 1st October 2026 

New personal allowance rules will come into force on the 1st October 2026, affecting travellers bringing vaping products into the UK for personal use. 

Travellers are advised to check the allowance rules before travelling.  Different rules apply in Great Britain than in Northern Ireland. 

Information about the implementation of the vaping personal allowances will be published  from the 1st October at the following link: new personal allowance rules for travellers  

Further information can be found at the links below:  

• Vaping Products Duty and Vaping Duty Stamps Scheme: detailed information  
• Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme - GOV.UK 
• How to pay Vaping Products Duty  
• One month until Vaping Products Duty and the Vaping Duty Stamps Scheme start