HM Revenue & Customs (HMRC) has today (15 August) issued new guidance for those involved with vaping products ahead of the new rules and duty stamps that are due in April next year.
From 1 April 2026, applications for approval for Vaping Products Duty and vaping duty stamps will open.
From 1 October 2026, manufacturers and importers must pay Vaping Products Duty on vaping products and attach a vaping duty stamp on all your retail packaging. Then, from 1 April 2027, all vaping products outside of duty suspension in the UK must have a vaping duty stamp attached.
The new guidance from the Government has been issued to explain the rate of duty for vaping products and how to work out how much Vaping Products Duty those in charge of duty and importing will need to pay, as well as showing which vaping products to include for Vaping Products Duty.
It also details how and when they’ll need to use vaping duty stamps, information on the storing, holding and moving of products, guides about keeping records and what happens if you don’t follow the Vaping Products Duty rules and the penalties that may be incurred.
Note, the new briefings are for guidance only and reflect HMRC’s position at the time of writing. The stamps themselves will be the main focus for retailers.
You can read the full document here.
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