#2026/338Vaping Duty Stamp Requirements, Reviews and Appeals Regulations 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This law sets the stamp rules for vaping products under the UK’s new vaping duty system. Vaping products made or imported before 1 October 2026 must be stamped by 1 April 2027. Products made or imported from 1 October 2026 must be stamped when they reach the excise duty point, meaning businesses need the right stamp process in place before products enter taxable circulation. The rules mainly affect manufacturers, importers, wholesalers, retailers, and other revenue traders handling vaping products. Some products are excluded, including personal-use products held by private individuals, export goods, ship or aircraft stores, export shop goods, and products covered by excise duty relief. The regulations also set factors for deciding whether products are genuinely for personal use, including quantity, transport, documents, packaging, and whether the amount exceeds 200 millilitres.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Requires vaping products made or imported before 1 October 2026 to be stamped by 1 April 2027.
- Requires vaping products made or imported from 1 October 2026 to be stamped at or before the excise duty point.
- Creates exemptions for personal-use products, exports, certain transport stores, export shop goods, and products covered by excise duty relief.
Obligations
What this law requires
Ensure any vaping product produced or imported before 1 October 2026 is stamped by 1 April 2027 unless a listed exemption applies.
Ensure any vaping product produced or imported on or after 1 October 2026 is stamped at or before the time it passes an excise duty point unless a listed exemption applies.
When assessing whether vaping products held by a private individual qualify as being for that individual’s own use, take account of the individual’s reasons for possession or control and whether the individual is a revenue trader.
For vaping products obtained outside the United Kingdom and imported by a private individual in quantities exceeding the applicable relief limit, the products must be declared and excise duty must be paid for the stamping exemption to apply.