ACS is reminding retailers about the introduction of new duty rates on vaping products, coming into force on October 1st 2026.
The new rules will impose the following additional costs and requirements on vaping products as part of the Vaping Product Duty and Stamp Scheme:
- A flat rate of £2.20 per 10ml of e-liquid
- The introduction of duty stamps – labels attached to packaging that show the product is legal
The rules apply to any bottle, cartridge or pod containing vaping liquids, including those that are nicotine free. Retailers will have six months (to 1st April 2027) to sell through any existing stock that is non-duty liable.
A summary of the measures coming into force is available here: https://cdn.acs.org.uk/public/ACS%20Vape%20Duty%20and%20Stamp%20Scheme%20Explainer%20(7).pdf
ACS is actively campaigning to support responsible retailers and stop rogue traders. If you see illicit activity in your area, report it via the channels listed on our Stop Rogue Traders campaign page here: https://www.acs.org.uk/campaigns/stop-rogue-traders
