Vape duty stamps: sell or return unstamped stock by 31 March 2027
From 1 April 2027 a shop must not sell or hold any vape without a duty stamp. Unstamped stock made or imported before 1 October 2026 can be sold until 31 March 2027. Last checked on 11 November 2026.
The rule
Vaping Products Duty started on 1 October 2026 at £2.20 for each 10ml of liquid, including nicotine-free liquid. Since that date, vapes made in or imported into the UK must carry a duty stamp on the pack.
You don't need to register with HMRC or apply for anything as a retailer. Manufacturers and importers fit the stamps. Your job is to check the stock you buy and sell.
What to do now
- Count your unstamped stock. Anything without a stamp has to be gone by 31 March 2027.
- Sell the oldest first. Put unstamped lines at the front and stop re-ordering them.
- Check every delivery. New stock bought since 1 October 2026 should carry a stamp. Be wary of any supplier still offering unstamped vapes, and don't buy them unless you are satisfied they were made or imported before that date.
- Keep your invoices. During the grace period, your records are what show why unstamped stock on your shelf is legal.
- Plan for leftovers. Before 1 April 2027, unstamped stock must be sold, returned to your supplier or destroyed. Ask your wholesaler now whether they take returns.
What it costs to get it wrong
From 1 April 2027, unstamped vapes can be seized, and HMRC can issue penalties for selling or holding them.
Northern Ireland
Different rules apply to some vaping products in Northern Ireland. Check HMRC's guidance if you trade there.
Sources
- GOV.UK: handling wholesale or retail vaping products in the UK
- HMRC: new Vaping Products Duty comes into effect
- Business Companion: Vaping Products Duty, what retailers need to know
This page is a summary to help you plan, not legal or tax advice.