The UK vaping industry is preparing for a major tax change as Vaping Products Duty and the new Vaping Duty Stamps Scheme are set to take effect on October 1, 2026.
The upcoming changes are part of a broader overhaul of the UK vaping tax and compliance system, which we covered in our guide to UK Vaping Products Duty and HMRC requirements.
Against this backdrop, Acme Vape Ltd, the UK company behind vaping brand IVG, has announced that it has received two approvals from HM Revenue & Customs (HMRC) covering an excise warehouse and participation in the Vaping Duty Stamps Scheme.
According to information released by Acme Vape on September 17, the company’s Preston facility will operate as an approved excise warehouse from October 1. This will allow eligible vaping products to be received, stored and managed while remaining under duty suspension, subject to HMRC’s rules.
The company has also been approved to purchase and apply vaping duty stamps under the UK’s new tax framework.
UK Vaping Tax Takes Effect on October 1
The new Vaping Products Duty will apply from October 1, 2026, to vaping liquid manufactured in or imported into the UK. The tax is charged at a flat rate of £2.20 per 10ml, equivalent to £0.22 per ml, regardless of whether the liquid contains nicotine.
This means the duty on a product containing 2ml of vaping liquid would be £0.44, while 10ml of vaping liquid would incur £2.20 in duty.
HMRC says the duty becomes payable when vaping products reach an excise duty point, generally when they are released for consumption. Products held under an approved duty-suspension arrangement can defer the point at which the duty becomes payable.
The new tax therefore affects more than the final retail price. Manufacturers, importers, warehouse operators and other businesses in the supply chain will need to account for the additional duty and comply with new administrative requirements.
New Duty Stamps Required for UK Vape Products
The tax change is being introduced alongside the Vaping Duty Stamps Scheme.
From October 1, liable vaping products released for consumption in the UK must have an appropriate vaping duty stamp, unless they remain under an applicable duty-suspension arrangement. HMRC says the requirement applies to both domestically manufactured and imported vaping products.
The system is designed to provide HMRC with greater visibility over vaping products entering the UK market and their duty status.
HMRC has already released examples of the transitional vape duty stamps, including the red and yellow versions, ahead of the October launch.
HMRC opened access to digital vaping duty stamps on September 1, 2026. Approved businesses can also use transitional stamps during the initial implementation period.
Transitional Period Gives Businesses More Time
The new stamping requirements include a transition period for products that were already produced or imported before the October 1 launch date.
Under HMRC’s rules, transitional duty stamps can be purchased by approved businesses through November 30, 2026, and can be affixed through December 31. Digital duty stamps are already available and are intended to become the standard system.
From January 1, 2027, only new digital duty stamps can be applied to products.
A further deadline arrives on April 1, 2027. From that date, vaping products outside an approved duty-suspension arrangement must carry a valid transitional or digital duty stamp.
This gives manufacturers, importers, distributors and retailers several months to move from the existing system to the new tax and stamping framework.
Acme Vape’s Preston Warehouse Will Operate Under Duty Suspension
Acme Vape said its newly approved Preston excise warehouse will become operational under the new rules on October 1.
The approval means eligible vaping products can be stored at the facility while remaining under duty suspension. In general, HMRC rules allow goods entering an approved excise or customs warehouse to defer payment of Vaping Products Duty until the goods leave duty suspension and reach the relevant duty point.
This can be particularly important for businesses handling imported vaping products because duty does not necessarily have to be paid immediately when goods enter an approved warehouse under the applicable arrangements.
HMRC’s guidance confirms that imported vaping products can enter duty suspension at the border when they are immediately transferred to an appropriate approved warehouse or other qualifying arrangement. Duty then becomes due when the products later leave duty suspension.
Company Updates Packaging and Tax Management Systems
Acme Vape said it has adjusted its warehouse, packaging and duty-stamp management processes ahead of the October 1 implementation date.
The changes reflect the additional operational requirements created by the new UK vaping tax system. Businesses affected by the rules may need approval for manufacturing, warehousing, importing or applying duty stamps, depending on their activities.
HMRC advises businesses that require approval to apply well in advance because approval applications can take more than 45 working days to process.
For companies with significant UK inventory, the ability to manage products under duty suspension may therefore become an important part of their supply-chain planning.
What the New UK Vape Tax Means for Existing Stock
The October 1 launch does not mean every vaping product already sitting in UK warehouses suddenly becomes subject to the same immediate requirements.
HMRC has established transitional arrangements for products produced or imported before October 1, 2026. The regulations provide specific treatment for pre-existing stock, including requirements concerning stamping by April 1, 2027.
Retailers and wholesalers are therefore expected to review their existing inventories and coordinate with suppliers to ensure products released to the UK market comply with the new rules.
HMRC specifically advises businesses involved in the wholesale and retail supply chain to review stock levels and discuss compliant, stamped products with their suppliers ahead of October 1.
UK Vaping Duty Timeline
The implementation can be summarized in several key stages:
- September 1, 2026: Digital vaping duty stamps become available to approved businesses.
- October 1, 2026: Vaping Products Duty begins at £2.20 per 10ml, or £0.22 per ml.
- October 1, 2026: Liable vaping products released for UK consumption generally require a duty stamp.
- November 30, 2026: Deadline for approved businesses to purchase transitional duty stamps.
- December 31, 2026: Deadline for affixing transitional stamps under the initial transition arrangements.
- January 1, 2027: Only new digital duty stamps can be applied.
- April 1, 2027: Vaping products outside approved duty suspension must carry a valid duty stamp.
IVG Parent Company Prepares for the New Tax Regime
Acme Vape Ltd is headquartered in Preston, UK, and is the company behind the IVG vaping brand, which was launched in 2016.
Its HMRC approvals come as the UK vaping sector prepares for one of the biggest changes to the tax and compliance framework for vaping products.
The introduction of a per-millilitre tax means businesses will need to account for liquid volume as part of their duty calculations, while the new stamping system adds another compliance step before products can be released onto the UK market.
For Acme Vape and other businesses operating in the UK vaping supply chain, the immediate focus will be on ensuring inventory, warehousing, packaging, duty calculations and digital stamp processes are ready for October 1.
The new system will then move toward full digital duty-stamp implementation during 2027, marking a significant change in how vaping products are taxed and tracked in the UK.