Vape Duty officially started today. Here’s what you need to know.
1 October 2026 has arrived and Vaping Products Duty is now officially in effect.
Today marks the start of a transition rather than an overnight change to every product on the shelf.
Over the coming months, older eligible stock and newer duty-paid stock will move through the market at different rates. That means good stock management, clear communication and an understanding of the sell-through period will be particularly important.
Here’s what you need to know.
Vaping Products Duty starts today
Today, 1 October 2026, Vaping Products Duty applies at £2.20 per 10ml of vaping liquid, including nicotine-free products.
New liable vaping products manufactured in or imported into the UK from today must meet the new duty and stamping requirements before being released onto the UK market.
Retailers that only sell or distribute duty-paid products do not need to register for the duty or purchase stamps themselves.
The sell-through period has begun
Retailers do not have to remove all existing unstamped stock from sale today.
Eligible unstamped products that were produced or imported before 1 October 2026 can continue to be stored and sold during the transition period.
Key Dates you need to know
You might notice different prices, here’s why
The transition will not happen at exactly the same speed across every product, flavour or format.
Some existing eligible unstamped stock may remain available while newer duty-paid, stamped stock begins moving through the supply chain. Because the newer stock carries the new duty, similar or even identical products may temporarily appear at different price points depending on when that particular stock entered the supply chain. The coexistence of eligible unstamped and newer stamped stock during the transition is part of the HMRC arrangements; price differences are a potential commercial consequence of that overlap.
For store teams, the key is being ready to explain that this does not necessarily mean a pricing error.
Now is the time to manage your stock carefully
The transition period gives retailers time to work through eligible existing stock, but it also makes inventory management increasingly important.
We recommend focusing on:
- Knowing what stock you currently hold and which lines are moving fastest
- Prioritising fast-selling core SKUs
- Avoiding unnecessary overstocking of slower-moving products
- Rotating older eligible stock effectively
- Speaking to suppliers about when stamped stock will begin arriving
- Preparing store teams for customer questions around prices and duty stamps
HMRC specifically advises retailers to manage existing stock carefully so that eligible unstamped products are dealt with before the transition ends.
Keep customer conversations simple
Customers may begin to notice duty stamps, changes in packaging and differences in price at different times.
Your team does not need to overcomplicate the explanation.
A simple message is:
The way forward
Today is the start of a six-month transition.
The priority now is to manage stock sensibly, understand what is moving through your store and make sure your team can answer customer questions confidently.
Phoenix 2 Retail will continue to share practical updates as the transition progresses.
Need support reviewing your range or preparing your team for the months ahead? Speak to your Phoenix 2 Retail representative.
