Government Facts & Timeline
Vaping Products Duty introduces new duty, handling and record-keeping rules for retailers and wholesalers across the UK.
Duty Rate & Scope
VPD begins 1 October 2026 at a flat rate of £2.20 per 10ml of vaping liquid. This includes nicotine-free liquids.
Retailer Obligations
Businesses dealing only in duty-paid products do not need VPD or stamp-scheme approval. However, retailers must verify required stamps, outer-package attachment, origin, and supplier credibility.
The Grace Period
Unstamped products produced or imported before 1 October 2026 may be stored and sold from 1 October 2026 through 31 March 2027. You must retain evidence of production or import dates for these items.
The 1 April 2027 Boundary
From 1 April 2027, retailers and wholesalers must not sell or hold unstamped vaping products. All unstamped items must have been sold, returned, or lawfully disposed of by this date.
6-Year Record Keeping
Retail/wholesale records must be retained for at least 6 years. This includes supplier invoices, SKUs, volumes, stamp presence, due-diligence checks, and logs of any incidents or seizures.
Duty Stamp Milestones
- 1 Apr - 30 Nov 2026: Transitional physical stamps available to approved operators.
- 1 Sep 2026: Digital stamps become available.
- 1 Jan 2027: Only digital stamps may be affixed.
- 1 Apr 2027: All stock outside duty suspension must carry a stamp.
This page provides general information about Vaping Products Duty and inventory operations. It is not tax or legal advice. Check the latest HMRC guidance and obtain professional advice for your circumstances. Invastokk does not supply official HMRC duty stamps, offer direct stamp supplier API integrations, or act as an approved affixing operator.
How Invastokk supports inventory operations
Invastokk brings products, locations and purchasing activity into one operational view, helping teams make informed decisions around the published dates.
Connected Stock Visibility
Track products, variants and suppliers across multiple stores and warehouse locations. Pricing scales by locations, with every feature included.
Live Integrations
Connect agreed sales and stock workflows through live integrations with Shopify, WooCommerce and Lightspeed X-Series.
Sales-Aware Stocktakes
Count while stores continue trading. Sales-aware stocktakes account for sales activity during the count and support variance review.
Controlled Purchasing
Use sales and forecasting data to inform suggested purchasing. Suggestions stay user-reviewed and orders are never placed automatically.
Invoice Scanning
Accelerate your receiving process with invoice scanning and support for partial receiving and transfers.
Bespoke Customisation
We adapt to your operating models. Customisation around bespoke workflows and specific integration requirements is our key differentiator.
Inva-Pilot Assistant
Query your inventory data naturally to gain insights. Inva-Pilot is built with safety in mind—any operational changes require normal user confirmation before proceeding.
Standard onboarding can be completed within 72 hours.
Standard onboarding can be completed rapidly. Connect your sales channels, import your products, and establish clear visibility over your operations.
Duty Timeline & Compliance FAQ
Can I sell unstamped vaping products after October 2026?
Yes, but only during the grace period from 1 October 2026 through 31 March 2027, and only if they were produced or imported before 1 October 2026. You must hold evidence of this.
What happens on 1 April 2027?
From 1 April 2027, retailers and wholesalers must not sell or hold unstamped vaping products. All unstamped stock must be sold, returned, or lawfully disposed of by this date.
Do I need HMRC approval to buy duty-paid stock?
No. Retail and wholesale businesses dealing only in duty-paid products do not need VPD or stamp-scheme approval. You must, however, perform due-diligence on your suppliers to ensure compliance.
How long must I keep my vaping product records?
Records must be retained for at least 6 years. This includes purchase/sales evidence, SKUs, volumes, stamp presence, due-diligence checks, and incident logs.
Related Resources
Vape Retailers Overview
Discover how Invastokk supports the specific operational needs of vape stores.
Record Keeping Guide
Best practices for maintaining operational data alongside compliance requirements.
Understanding Duty Stamps
An overview of physical vs digital stamps and integration timelines.
Multi-Location Inventory
Explore connected stock activity across shops and warehouses.
Purchase Orders
See supplier, ordering, receiving and invoice-scanning workflows.
Sales-Aware Stocktakes
Count stock while stores continue trading and review variances.
Inventory Reporting
Explore stock, purchasing, supplier and valuation reporting.