#2026/331The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This UK statutory instrument introduces a new excise duty regime for vaping products effective from 2026. It mandates that all vaping products must be produced under HMRC approval, measured accurately by volume, and packaged in retail packaging before sale. Manufacturers and importers are required to affix unique duty stamps to each unit, scan them at key points in the supply chain, and submit regular returns with duty payments. The regulations establish detailed rules for spoilt products, drawback claims, record-keeping, transitional stamps, and restrictions on certain products. It also amends related legislation on duty-free supplies, travellers’ allowances, and excise drawback.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- All vaping products must be produced only after obtaining HMRC vaping products approval, with exceptions only for very limited production types
- Mandatory affixing of duty stamps to every retail unit of vaping products before release for consumption in the UK
- Requirement to scan duty stamps at defined scanning events, with limited exceptions for exports and specific supply chains
+ 3 more changes with Pro
Obligations
What this law requires
Obtain HMRC approval before commencing production of vaping products, with exceptions only for limited types of production as specified in regulation 5
Measure the volume of all vaping products accurately in accordance with regulation 8 before calculating duty liability
Package all vaping products in retail packaging before sale, as required by regulation 9
Affix unique duty stamps to each unit of vaping products using approved methods specified in regulation 26, in approved premises only (regulation 28), and activate stamps as required by regulation 29
Scan duty stamps at specified points in the supply chain (regulation 32), including scanning events for stamped vaping products not for UK consumption (regulation 33), except where exceptions apply (regulation 34)