Vaping Products Duty
Vaping Products Duty for importers
Vaping Products Duty has applied to vaping liquid imported into the UK since 1 October 2026. If you bring vapes or e-liquids into the country, your goods now pass through an excise regime as well as customs.
Tevolution is an independent UK customs and excise intermediary. We prepare your import declarations through The Customs Desk, our dedicated clearance service, manage the duty, and explain clearly what you are responsible for and what your agent does. That way there are no surprises at the border or when HMRC checks your records.
What is Vaping Products Duty?
Vaping Products Duty is a UK excise duty charged at a flat £2.20 per 10ml of vaping liquid, whether or not the liquid contains nicotine. It is paid by HMRC-approved manufacturers, importers and warehousekeepers. VAT still applies on top. Goods held in duty suspension, for example in an authorised excise warehouse, are not charged until they leave it.
Alongside the duty, the Vaping Duty Stamps Scheme requires a duty stamp on retail packaging.
| Date | What changes |
|---|---|
| 1 October 2026 | Vaping Products Duty and the Vaping Duty Stamps Scheme take effect |
| 31 December 2026 | Last date for transitional stamps without digital elements |
| 1 January 2027 | Digital duty stamps required on new products made or imported |
| 31 March 2027 | Grace period ends for selling existing unstamped stock that was not liable to duty |
| 1 April 2027 | All vaping products sold in the UK must carry a valid duty stamp |
Failing to register, file returns or pay the duty can lead to civil penalties, seizure of goods and, in serious cases, prosecution.
Source: HMRC, New Vaping Products Duty comes into effect
What happens when you import vaping products
- Before shippingCheck that your business holds the HMRC approval it needs, and that your supplier's paperwork matches the goods: product descriptions, volumes in ml and quantities.
- At the borderAn import declaration is made to HMRC. It sets out the commodity code, value, origin and quantity, and how customs duty, VAT and excise are to be dealt with.
- Duty paid or suspendedThe goods are either released with duty accounted for, or moved under duty suspension to an authorised excise warehouse, where duty is due when they leave.
- After releaseYou keep records of the declarations, invoices and duty paid, ready for HMRC checks.
If the paperwork and the goods don't match, the goods can be held. Most problems at the border start with incomplete or inconsistent information before the goods arrive.
You and your customs agent: who is responsible for what
Using a customs agent does not hand over all your responsibility. Who is liable depends on how the agent acts for you.
| Question | Direct representation | Indirect representation |
|---|---|---|
| Who the agent acts as | Your agent, in your name | The agent, in its own name on your behalf |
| Who is liable for the debt | You, the importer | You and the agent jointly |
| When it is used | Most commercial imports | Usually where the importer has no UK establishment |
In both cases you remain responsible for the accuracy of the information you give: what the goods are, how much liquid they contain, what they are worth and where they come from. Your agent is responsible for preparing the declaration correctly from that information, and for raising anything that does not add up.
We agree the type of representation with you in writing before your first shipment, so you know where you stand. Read more about customs representation.
What we need from you
To clear vaping products smoothly, we ask for the following before your goods arrive:
- Your EORI number and VAT registration
- Your HMRC approval details for Vaping Products Duty
- Commercial invoice and packing list
- Product list with liquid volume per unit in ml and the number of units
- Transport document (bill of lading, air waybill or CMR)
- Where the goods are going: duty paid release or an excise warehouse
- Your duty deferment account details, if you have one
We check this information against the goods before submitting anything, and we come back to you if something doesn't match.
How Tevolution helps
- Import declarationsPrepared and submitted to HMRC through The Customs Desk, checked against your documents first.
- Duty managementCustoms duty, VAT and Vaping Products Duty accounted for correctly, whether goods are released duty paid or held in an excise warehouse. See our duty management services.
- Clear responsibilitiesWe explain in writing what you are responsible for and what we do.
- RecordsYou receive a copy of every declaration, and we keep full records so you are ready for HMRC checks.
- Ongoing supportWe answer questions as the rules develop, including the move to digital duty stamps.
We also support importers of wine, spirits and food, so if you trade in other excise goods we can handle those too.
Our procedures follow the practices set out in PAS 41201, the UK standard for customs intermediaries, so you can check how we work.
We work only with businesses holding, or applying for, the HMRC approvals the rules require, and carry out due diligence on every new client.
Frequently asked questions
Does the duty apply to nicotine-free e-liquids?
Yes. The duty applies to vaping liquid whether or not it contains nicotine.
Do I still pay VAT?
Yes. VAT applies to vaping products in addition to the duty.
Can I keep stock without paying duty straight away?
Goods held in duty suspension in an authorised excise warehouse are not charged until they leave it. We can advise whether that suits your business.
What happens to my existing unstamped stock?
Wholesalers and retailers can sell existing eligible unstamped stock that was not liable to duty until 31 March 2027. From 1 April 2027 all vaping products sold in the UK must carry a valid duty stamp.
If I use an agent, am I still responsible?
Yes. You remain responsible for the information about your goods. Under direct representation, the debt is yours. Under indirect representation, it is shared with the agent.
What if my goods are held at the border?
Most holds come from paperwork that doesn't match the goods, such as missing volumes, wrong descriptions or a missing approval. That's why we check your documents before the goods arrive. If a shipment is held, contact us with the details and we'll find out why and what HMRC needs. For new clients, we confirm your HMRC approval first.
Official guidance
- New Vaping Products Duty comes into effect (GOV.UK)
- How vaping duty stamps work (GOV.UK)
- Handling wholesale or retail vaping products in the UK (GOV.UK)
This page gives general information, not legal advice. Last updated October 2026.
Importing vaping products? Talk to us before your next shipment.
We work with HMRC-approved importers, warehouses and those applying for approval. The first call is free.