UK vaping duty approval: new registration scheme for importers
The UK has introduced a mandatory approval scheme for Vaping Products Duty and the Vaping Duty Stamps Scheme, as confirmed by HMRC guidance published April 2026. All parties handling vaping products—importers, manufacturers, and distributors—must now register and gain approval to legally trade these goods. This regulatory change affects the classification, valuation, and duty assessment of vaping products entering the UK market.
Photo: Ali Dashti / PexelsUK launches mandatory vaping duty approval scheme
HMRC has issued formal guidance requiring approval under the new Vaping Products Duty framework and associated Vaping Duty Stamps Scheme, effective as of April 2026. Any business involved in manufacturing, importing, or distributing vaping products destined for the UK market must now apply for and obtain official approval before proceeding with trade.
Who must apply
The scheme applies to:
- Importers bringing vaping products into the UK
- Manufacturers producing vaping products in the UK
- Distributors and wholesalers handling vaping products
- Registered excise dealers moving stock within the excise supply chain
HMRC states that businesses must "apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme" as a precondition to lawful trading. This affects all vaping products, which fall under HS Chapter 96 (miscellaneous manufactured articles, including electronic nicotine delivery systems).
Key requirements
Applicants must provide:
- Business registration details and tax compliance documentation
- Details of storage facilities and supply chain infrastructure
- Proof of record-keeping systems for tracking duty stamps
- Commitment to comply with duty payment deadlines and audit requirements
Once approved, businesses receive authorisation to apply and affix duty stamps to products before release for sale. The stamps serve as evidence of duty payment and compliance with the scheme.
Effective date and enforcement
Businesses already trading vaping products must ensure approval is obtained without delay. Failure to register under the scheme may result in:
- Seizure of non-compliant stock
- Civil penalties for unpaid duty
- Criminal prosecution for evasion
- Suspension or revocation of excise dealer status
HMRC has published the application portal and detailed guidance on gov.uk to assist applicants. Timeline for approval processing has not yet been specified.
What this means for shippers
This duty scheme directly impacts landed cost calculations for all UK-bound vaping shipments. Importers must factor in both standard import duties and the new excise duty when calculating final costs. Proper HS classification (Chapter 96) and accurate product valuation are now critical to obtaining duty approval. Learn more about landed cost estimation to ensure compliance.
