One Deadline. Two New Obligations.
From 1 October 2026, HMRC's Vaping Products Duty (VPD) will apply to all vaping liquids sold in the UK, whether they contain nicotine or not. At the same time, the Vaping Duty Stamps Scheme (VDS) will require every retail vaping product to carry an HMRC-approved duty stamp, verified through scanning at Goods In and Goods Out to confirm that the applicable duty has been paid.