Vaping Products Duty: What retailers need to know | Viewpoint: Dr Marina Murphy
UK retailers face a new vaping products duty from 1 October 2026, with mandatory duty stamps and fines up to £10,000 for non-compliance.Summary
The UK vaping industry is undergoing significant regulatory changes, including recent bans on disposable vapes and upcoming changes to display and packaging rules. From 1 October 2026, a new Vaping Products Duty applies to all vaping liquids at £2.20 per 10 ml (22p per ml), regardless of nicotine content, with standard 20% VAT still applying. Retailers must also comply with new labelling requirements: the UK Vaping Duty Stamp, an 18 mm × 42 mm security label, must be attached to the outermost retail packaging and, after 31 December, include a scannable digital code for authentication and supply-chain traceability. A six-month sell-through period allows retailers to sell existing unstamped stock imported or manufactured before 1 October until 31 March 2027; from 1 April 2027, all vaping products must have a valid stamp. Retailers should review current stock, maintain audit trails of invoices and delivery documents, engage suppliers to ensure future stock is compliant, and consider returning surplus stock, clearance discounts, or bundle deals to clear unstamped inventory. Unsold stock after the deadline must be returned or responsibly recycled, not binned; retailers should use licensed waste carriers or specialised electrical recycling providers and follow GOV.UK guidance. Non-compliant retailers face penalties including stock seizure, fines up to £10,000, higher penalties for repeat offences, and in serious cases criminal investigation, unlimited fines, or imprisonment. Dr Marina Murphy is head of external affairs UK and scientific affairs at Haypp.
(Source：talkingretail.com)
