The Vaping Products Duty (VPD) is now in force.
As of 1 October 2026, the Vaping Products Duty (VPD) and a new stamps scheme have changed how vaping products are controlled and supplied in the UK.
These businesses chose Langdon as their trusted partner to prepare for the changes
What’s changed, and what does it mean for your business?
Vaping Products Duty is a flat rate of £2.20 per 10 ml of vaping liquid, regardless of nicotine content. This duty has been rolled out alongside the Vaping Duty Stamps (VDS) scheme, which requires individual retail products to carry a secure stamp, with physical and digital elements to support traceability.
Key dates
1 April 2026:
Approvals and registrations opened, including stamps scheme applications.
1 October 2026:
Duty goes live. Duty stamps must now be attached to retail-packaged products supplied or sold in the UK.
1 April 2027:
The rules tighten around the possession and sale of unstamped stock outside duty suspension. Selling unstamped stock outside duty suspension becomes an offence from this date.
Approvals can take up to 45 working days, plus time for queries and premises readiness. Make sure your processes are ready before rules tighten in 2027.
What the rules look like in practice
If you import:
Vaping Products Duty is generally paid via your customs declaration when products arrive, unless you route goods into duty suspension. Imported products must be duty-stamped before arrival, unless entering duty suspension.
If you manufacture in the UK:
If you haven’t yet secured approval, you can no longer lawfully produce. Stamping needs to be designed into the packaging line, with controls and an audit trail.
If you store under duty suspension:
Duty suspension can apply in approved places like an excise warehouse or registered store, but you need HMRC approval. Once retail packaged, vaping products can only be moved in duty suspension once, so the plan for where goods go and when is critical.
If you retail or wholesale:
You don’t need permission from HMRC just to sell vaping products, but by 1 April 2027, you must ensure stock outside duty suspension is stamped.
Two ways to stay compliant
If you want to keep operations moving and avoid overpaying duty, you need accurate product data, controlled stamp handling and reporting that gives you a clear view of when duty becomes payable.
You have two options: you can either do it yourself with an excise duty management system, or you can outsource the processes to an expert.
Option 1: DMS Excise
For when you want in-house control, repeatable processes and automation
With this dedicated excise duty management system, you can:
- Standardise product and movement data, so calculations for Vaping Products Duty are consistent.
- Reduce avoidable errors that increase duty liability and create rework.
- Build audit-ready reporting that supports better decisions on stock, removals and timing.
- Automate key excise workflows, reducing manual admin and helping you stay on top of submissions and compliance checks.
Option 2: Langdon Bureau
For when you want outcomes without building headcount or expertise internally
Langdon Bureau is a fully managed service that keeps duty liability predictable by handling your:
- Day-to-day import, export and supplementary customs filings.
- VAT and duty reporting with audit trails and visibility.
- Data validation and issue resolution before submission.
- Specialist procedures, including customs warehousing, excise warehousing and inward processing.
Langdon manages over £1B in excise duty liabilities through DMS Excise and managed services.
"Langdon have been outstanding from day one. Their excise knowledge is extensive, and what really sets them apart is their ability to take genuinely complex scenarios and provide simple, practical solutions. Throughout the implementation they've been extremely supportive and are always on the end of the phone, guiding us through situations that could easily have become complicated in less experienced hands. For any vape business preparing for Vaping Products Duty, we'd recommend Langdon without hesitation."
Jackie Reed, Head of Quality & Compliance, Phoenix 2 Retail
"Working with Langdon on the implementation of our Duty Management System has been a positive experience. The project has been well managed from the outset, with the team providing clear guidance, technical expertise and responsive support throughout the implementation process. Their knowledge of the Vaping Products Duty requirements has helped us prepare confidently for the introduction of VPD, and we appreciate their ongoing support.”
Mohamed Gheewala, Head of Finance, Flawless UK Vape Distribution Ltd
“Langdon have been excellent to work with. Their expertise in customs and excise has given us real confidence throughout our applications, and their project management has been clear and supportive. They also took the time to visit our sites and understand our operation, which has made a noticeable difference to the support we receive.”
Marketing Team, VB Distribution
“Langdon came highly recommended as a leading duty management provider, and our confidence was instilled from the very start. They have been responsive, engaging and fully supportive of our decisions throughout the process, which has made working with them both straightforward and reassuring.”
Laura Cope, Head of Marketing, AquaVape
"The Langdon support team has been consistently professional and responsive, making our onboarding process for the October transition both smooth and efficient."
Ankita, Compliance Department, Vapes Bars
Streamline your processes and avoid overpaying duty
Whether you want to run compliance in-house with DMS Excise or hand it over to Langdon Bureau, we’ll help you stay compliant and avoid paying more duty than you need to. Speak to our team today to see how we can support you.