From 1 October 2026, Vaping Products Duty (VPD) is officially in force across the UK.
There’s been a lot of information flying around about duty stamps, old stock and what retailers can and can’t sell from today. The main thing to know is: you do not need to clear your shelves overnight.
There is a six-month transition period in place, giving retailers time to manage existing eligible unstamped stock before the rules fully change on 1 April 2027.
What changes from 1 October?
Vaping Products Duty is charged at £2.20 per 10ml of vaping liquid and applies to vaping liquids whether they contain nicotine or not. Products manufactured in or imported into the UK from 1 October must meet the new duty requirements and carry the required vaping duty stamp when released onto the UK market
For retailers, this means you’ll start to see duty-stamped products arriving alongside unstamped stock over the coming months.
That is completely normal during the transition.
Can I still sell my unstamped stock?
Yes.
Eligible unstamped products manufactured or imported before 1 October 2026 can continue to be bought, stocked and sold until 31 March 2027.
If you are purchasing unstamped stock during this period, however, make sure you are buying from a reputable supplier who can provide the appropriate records showing why that stock is legally unstamped.
From 1 April 2027, unstamped vaping products can no longer be sold or held outside an approved duty-suspension arrangement. Any remaining unstamped stock will need to have been sold, returned, exported, destroyed or otherwise dealt with lawfully before the deadline.
Use the six-month window wisely
There’s no need to panic-clear stock, but now is the time to start thinking about your inventory.
For the first few months, focus on selling through older unstamped stock and keeping an eye on the lines that are moving more slowly.
As we move into the new year, start reviewing what unstamped stock remains and make decisions early. Leaving everything until the end of March could leave you with products you can no longer legally sell.
Think of it as:
October – December: Sell through
January – March: Sort through
1 April 2027: Unstamped stock can no longer be sold
What about pricing?
You may see pricing change at different times across different brands and products as new duty-paid stock enters the market.
That means stamped and eligible unstamped products may sit alongside one another during the transition, and prices won’t necessarily change across every product at the same time.
It’s worth making sure your staff understand why this is happening so they can confidently explain any differences to customers.
Do retailers need to register?
If you are simply buying and selling duty-paid vaping products as a retailer, you do not need to apply for Vaping Products Duty approval or register for the Vaping Duty Stamps Scheme.
Your responsibility is to make sure you are sourcing legitimate stock and keeping clear records of where your products have come from. HMRC recommends retaining relevant business records, including invoices and delivery information, for at least six years.
The key date: 1 April 2027
The next six months are there to give the industry time to transition.
You can continue selling eligible existing unstamped stock, while new duty-stamped products begin entering the market. The important thing is to manage your stock now rather than waiting until March.
From 1 April 2027, all vaping products sold in the UK must carry a valid duty stamp.
So keep an eye on your stock levels, prioritise older lines and make sure you’re buying from suppliers you trust.