The UK’s HM Revenue & Customs (HMRC) has published the first visual examples of the new vaping duty stamps that will appear on regulated vape products in the UK.
The images, released on September 1, 2026, show two versions of the transitional vaping duty stamp—one red and one yellow. The samples were supplied by Cartor Security Printers and HMRC and are specifically identified as the “red transitional stamp” and “yellow transitional stamp.”
The publication gives the vaping industry its first clear look at what the physical tax markings will look like before the new vaping duty and stamp system takes effect.
However, HMRC has not stated that the two colours correspond to different product categories, nicotine strengths, liquid volumes or tax rates. The red and yellow designs therefore should not be interpreted as product classification codes unless HMRC provides further guidance.
Transitional Stamps Measure 18mm by 42mm
Under HMRC’s technical requirements, vaping duty stamps have a rectangular format measuring 18mm wide by 42mm long. They are produced using specially specified security paper and are available in two formats: a pre-gummed “wet stamp” and an ungummed “dry stamp.”
The stamp must be attached to the outside of the product’s final retail packaging. It must be applied in a way that causes clear and irreversible damage to the packaging, the stamp, or both when the package is opened.
For products that do not have a separate outer box, the stamp can instead be placed directly on the container that serves as the final retail packaging, such as a bottle.
This means the stamp will serve more than simply a tax-related purpose. It will also become a visible physical indicator that can help businesses, enforcement authorities and consumers identify products subject to the UK vaping duty system.
Red and Yellow Versions Are Transitional Stamps
The examples released by HMRC are transitional vaping duty stamps, rather than the fully digital stamps that will eventually become the standard.
According to HMRC’s rules, transitional stamps contain the required physical security features and use the same dimensions as vaping duty stamps. They do not, however, contain the digital functionality required for scanning.
The transitional arrangement is designed to give businesses time to adapt their manufacturing, packaging and supply-chain processes before the digital system becomes mandatory.
Approved UK manufacturers, representatives of overseas manufacturers and warehouse operators can purchase transitional stamps until November 30, 2026. These stamps can then be attached to qualifying products until December 31, 2026.
From January 1, 2027, businesses will no longer be permitted to apply new transitional stamps and will have to use digital vaping duty stamps instead.
Digital Vaping Duty Stamps Also Become Available
HMRC also opened the digital vaping duty stamp system on September 1, 2026, giving businesses the option to begin using the digital process ahead of the main tax implementation date.
Digital stamps add a scannable component designed to support product authentication and supply-chain monitoring.
When applying a digital stamp, businesses must activate it and record relevant product information, including details such as the brand, product type, liquid volume, flavour and nicotine concentration.
Scanning is also required at specified points in the supply chain, including when the stamp is applied, during certain movements under duty-suspension arrangements and when products are released onto the UK market.
The system therefore goes beyond simply confirming that the required duty has been accounted for. It is intended to create a digital trail connecting regulated products with key stages of their movement through the supply chain.
October 1 Marks the Start of the New Vaping Duty
The UK’s new Vaping Products Duty (VPD) and vaping duty stamp requirements are scheduled to take effect on October 1, 2026.
From that date, qualifying vaping products manufactured in or imported into the UK and released for sale on the UK market will generally need to carry a valid duty stamp.
The new tax is based on the volume of vaping liquid rather than its nicotine concentration. The rate is £0.22 per millilitre, equivalent to £2.20 for every 10ml of liquid.
The duty applies to both nicotine-containing and nicotine-free vaping liquids.
There is also a transition period for qualifying stock manufactured or imported before October 1 that does not yet carry a duty stamp. Retailers and wholesalers can continue selling such stock during a six-month transitional period, which runs until March 31, 2027.
From April 1, 2027, vaping products circulating on the UK market and not held under a duty-suspension arrangement will generally need to carry a valid transitional or digital duty stamp.
Duty Stamps Add a Visible Layer to UK Vape Regulation
Until now, much of the industry’s attention surrounding the UK’s new vaping tax has focused on the £2.20-per-10ml duty rate, registration requirements and the treatment of existing inventory.
HMRC’s release of the red and yellow transitional stamp designs adds a much more visible element to the upcoming regulatory change.
As the October 1 implementation date approaches, these stamps are expected to begin appearing on retail packaging for qualifying vaping products. They will provide a physical connection between tax compliance and the products consumers see on store shelves, while the eventual digital system is intended to add product identification and supply-chain tracking capabilities.
For manufacturers, importers, wholesalers and retailers, the introduction of the stamps represents another practical change they will need to incorporate into packaging and distribution procedures as the UK’s new vaping duty framework comes into force.