HM Revenue and Customs (HMRC) published a recorded webinar on how to pay the Vaping Products Duty and use Vaping Duty Stamps on September 25, 2026, completing a compliance resource pack that walks United Kingdom vape manufacturers, importers, warehousekeepers and retailers through approval, payment and stamping six days before the duty charge begins on October 1, 2026.
The update adds a second recorded webinar, "How to pay Vaping Products Duty and use Vaping Duty Stamps", to the approval-application webinar HMRC first posted on April 1, 2026, together with a short "what you need to know" video and an email subscription service. Together they operationalise the Vaping Products Duty regime created by Finance Act 2026, Part 4 (ss. 115-141), which received Royal Assent on March 18, 2026.
What has HMRC published, and why now?
The September 25, 2026 release is a guidance drop, not a change to the duty rate or the legislated dates: it tells affected businesses how to comply with a charge that is already in law and about to bite. The new "how to pay" webinar covers the payments a business must make, the duty stamp requirements, and the support available. The earlier approval webinar explains what the duty is, what the stamps are, what is needed to apply, the application process, and the key dates. A standalone video sets out what businesses must do to stay compliant, when they can apply for approval, and how duty stamps with digital features work.
Timing is the point. The Vaping Products Duty charge applies from October 1, 2026. A business that has not obtained HMRC approval before that date cannot legally manufacture or import vaping products, and unstamped-product offences follow on April 1, 2027.
Who must register for approval, and by when?
Any business that manufactures or imports vaping products into the United Kingdom needs HMRC approval under the Vaping Products Duty regime. Warehousekeepers and retailers have corresponding obligations: warehousekeepers around duty-suspended movement and record-keeping, and retailers around only handling products that bear a valid vaping duty stamp from April 1, 2027.
HMRC opened the approval application service on April 1, 2026, the day the statutory machinery of the regime came into force. With the charge start on October 1, 2026, a business applying for the first time in late September is now at the outer edge of the window and should treat approval as the binding constraint on continued trading. The full collection of detailed guidance, including the "check if you are impacted" tool published April 28, 2026 and the apply-for-approval guidance published June 12, 2026, sits on the Vaping Products Duty and Vaping Duty Stamps Scheme detailed information page.
What are vaping duty stamps, and when do unstamped offences begin?
The Vaping Duty Stamps Scheme requires duty stamps carrying digital features to be affixed to vaping products so HMRC can verify that duty has been paid. The stamps scheme is introduced on October 1, 2026 alongside the charge. From April 1, 2027, it is an offence to hold, sell, or offer for sale vaping products on the United Kingdom market that do not bear a valid stamp.
That two-stage ladder is the compliance spine of the whole regime: get approved and start paying duty from October 1, 2026, then ensure every unit on shelf is stamped by April 1, 2027.
How much is the duty, and how do businesses pay?
The Vaping Products Duty is a flat rate of GBP 2.20 per 10ml of vaping liquid, applied to all vaping products whether or not they contain nicotine. It is an excise duty, so it sits inside the established United Kingdom excise accounting framework: businesses account for it through the HMRC online service, submit returns, and pay the duty chargeable. The September 25, 2026 "how to pay" webinar is the canonical walk-through of that process, and the HMRC email subscription service carries updates as the deadlines approach.
| Milestone | Date | What it means for business |
|---|---|---|
| Finance Act 2026 Royal Assent | March 18, 2026 | Part 4 (ss. 115-141) creates the Vaping Products Duty |
| Commencement order SI 2026/331 | March 23, 2026 | Regime machinery in force; approvals opened April 1, 2026 |
| HMRC compliance webinars published | September 25, 2026 | "How to pay" and approval guidance released |
| Duty charge applies | October 1, 2026 | Unapproved manufacturers and importers cannot legally sell |
| Unstamped product offences | April 1, 2027 | All products on the market must bear a valid vaping duty stamp |
For compliance and tax leads at vape manufacturers, importers, warehousekeepers and retailers, the checklist is direct: confirm whether your products are in scope, check the status of your HMRC approval application, reconfigure excise accounting and returns for the GBP 2.20 per 10ml charge from October 1, 2026, and plan stamp procurement so that every unit on shelf is compliant by April 1, 2027. Continuous, per-jurisdiction monitoring surfaces guidance drops like this the moment HMRC publishes, which is how Obsidian keeps a six-day window from becoming an enforcement risk.
