UK Vaping Duty Stamps Explained: Costs, Deadlines and What to Expect
The UK Government has confirmed plans to introduce the Vaping Products Duty. A new tax on all vaping products, along with vaping duty stamps, similar to those found on cigarettes and alcohol.
These changes start to roll out from 1 April 2026 and will fully apply by 1 April 2027. Here’s what you need to know.
What Are Vaping Duty Stamps?
From 1 October 2026, all vaping products sold in the UK will need to have a vaping duty stamp on the packaging.
These small, tamper-proof labels will show that the correct tax has been paid and that the product is legal for sale in the UK.
Each stamp will:
Seal the box or bottle so it can’t be opened without damage.
Prove that the product has been checked and approved by HMRC.
It will eventually include a digital feature (like a QR code) to help trace products through the supply chain.
When Will This Happen?
From 1 April 2026 – UK manufacturers and importers will start applying to HMRC for approval to join the new Vaping Products Duty and Stamps Scheme.
From 1 October 2026 – Any vaping products made or imported into the UK must have a duty stamp and be taxed under the new system.
From 1 April 2027 – All products on sale in the UK must carry a vaping duty stamp. Selling unstamped products after this date will be illegal.
Why Is the Government Doing This?
The government says the new duty and stamp system is designed to:
Ensure all vaping products sold in the UK are legitimate and taxed fairly.
Crack down on illegal and counterfeit vape products entering the market.
Bring vaping in line with tobacco and alcohol rules - both of which already use duty stamps to prove tax has been paid.
Flat rate based on volume (not strength)
The government has decided on a flat-rate duty based on volume: £2.20 per 10 ml of vaping liquid.
This means that any e-liquid (nicotine or non-nicotine) will incur a duty proportional to its volume.
For example:
A 2ml prefilled pod would incur £0.44 in duty (2 × £2.20/10).
A 10 ml refill e-liquid bottle would incur £2.20 in duty.
What Does This Mean for You as a Consumer?
1. You’ll start seeing new labels on your vape products.
These stamps will seal the packaging and show your vape is legal.
2. Prices are likely to rise.
The new tax will increase costs for manufacturers and importers, which may be passed down to retailers and customers.
Germany introduced a similar vape tax a few years ago, and it’s given us a glimpse of what might happen here in the UK. One of the biggest lessons is that when tax is charged per millilitre of liquid, smaller bottles often become more common. That’s because brands and customers look for ways to reduce the tax cost per product. So, while the flavours and quality will stay the same, you might start to see different bottle sizes appear once the new UK vaping duty comes into effect.
3. Unstamped vapes will become illegal to sell.
From April 2027, any vaping product without a duty stamp can be seized by HMRC. Retailers could face heavy fines or even prosecution.
4. Buying online from overseas will get trickier.
Any vape products sent from outside the UK must have duty stamps attached before they arrive, or they could be stopped at the border.
5. Legit products will be easier to spot.
The new stamp makes it simpler to tell genuine, duty-paid vapes from counterfeits or illicit stock.
What About DIY Mixers and Shortfills?
If you mix your own e-liquids, don’t worry - it won’t affect home mixing as long as both your shortfills and nicotine shots are duty-paid.
However, anyone making e-liquids for resale without approval from HMRC will be breaking the law.
What Happens Next?
HMRC will release more detailed guidance in 2026, including how stamps will look and how digital features will work.
Until then, vapers and retailers should prepare for:
A likely price increase on e-liquids and pods.
A transition period where both stamped and unstamped stock may appear.
Stricter enforcement of cheap or suspicious vaping products.
In Summary
By April 2027, every vape sold in the UK will need a vaping duty stamp showing it’s legal and tax paid. This means clearer proof of legitimacy - but also higher prices and tighter controls.