Vaping Products Duty Starts Today, and the Real Transition Starts Now

From today, retailers will see eligible legacy stock, new duty-stamped products, different cost bases and new supplier checks all in the market at the same time.

The duty itself is straightforward: £2.20 per 10ml of vaping liquid, applying to both nicotine and nicotine-free liquids. Products manufactured or imported for the UK market from 1 October generally need a Vaping Duty Stamp when released, unless they are moving under a duty-suspension arrangement.

The bigger question for retailers is: what should I actually do differently from today? This update, part of VB Distribution's Retailer Knowledge Hub, sets out what is changing, what to check and what to prepare for next.

Don't Panic About the Unstamped Stock Already on Your Shelves

A common misconception around 1 October is that every unstamped vape suddenly needs to disappear. It doesn't. Eligible vaping products produced or imported into the UK before 1 October 2026 can continue to be stored and sold without a duty stamp until 31 March 2027.

That gives retailers time, but not room for complacency. Six months passes quickly in stock terms: a fast-moving line may sell through within days, while a slower flavour or format could still be on the shelf months from now. Separate your current stock into three groups:

The objective is simple: know what you have, know where it came from, know how quickly it sells.

By 1 April 2027, all vaping products outside duty suspension must carry a duty stamp, and any remaining unstamped stock should have been sold, returned to the supplier or otherwise lawfully dealt with.

Being Offered Unstamped Stock After Today? Ask One More Question.

Unstamped stock appearing after 1 October is not automatically illicit. It may legitimately have been produced or imported before the new regime began, but "It's old stock" is not evidence on its own. If you are offered unstamped products after 1 October, keep evidence of why they do not need a stamp, such as proof they were produced or imported before 1 October.

Don't buy on price alone. Buy on evidence. That principle matters more as duty-paid and legacy stock coexist.

Your Goods-In Process Has Changed

Checking a delivery can no longer mean simply counting boxes against an invoice. As duty-stamped products move through the supply chain, build a basic VPD check into goods-in. Four things to check before stock reaches your shelf:

• Product: Is it the product and quantity you ordered?
• Stamp: Where a Vaping Duty Stamp is required, is it present and does it appear intact and correctly applied?
• Paperwork: Does the product match the invoice and delivery documentation?
• Supplier: Do you know where the stock came from and, where unstamped stock is being supplied, why it remains eligible?

Retailers selling only duty-paid vaping products do not need to register for VPD or the Vaping Duty Stamps Scheme, but they still have an important role in checking what they buy and sell.

You Are Going to See Two Types of Duty Stamp

During the transition, retailers may encounter both transitional and digital Vaping Duty Stamps. HMRC has published examples of transitional stamps in both red and yellow.

Transitional stamps carry physical security features only and are not scanned. Digital stamps add a scannable code that supports authentication and supply-chain traceability, and HMRC has said retailers and consumers will be able to scan them to check whether a product is genuine.

Don't Be Surprised if Prices Start Looking Different

Retailers are also likely to notice that two similar products may temporarily have different costs. The market may hold eligible legacy stock produced or imported before 1 October alongside newer stock entering the duty-paid system.

Final wholesale and retail prices remain a commercial decision, but the duty creates a different cost base for newer products. Weigh price alongside evidence, margin, rate of sale and remaining transition time. A product that looks cheaper today may become harder to sell before the transition closes.

Duty-Stamped Supply Is Starting to Arrive

Now that VPD is live, the question has changed from "Are you ready for VPD?" to "When can you actually supply duty-stamped stock?"

VB Distribution's first duty-stamped Hayati products are scheduled to arrive from mid-October, starting with:

• Hayati Pro Ultra+ 25K
• Hayati Pro Max+ 6K

with further VPD-ready ranges expected to follow. This is the point where VPD readiness moves from planning and approvals into physical supply.

Retailers and wholesalers planning their range should speak to suppliers now about:

• When stamped stock will become available
• Which SKUs will transition first
• How pricing will change
• How legacy stock should be managed alongside new stock
• What supporting documentation they can expect

Plan for 31 March Now

The transitional sell-through period ends on 31 March 2027. From 1 April 2027, all vaping products outside duty suspension must carry a valid Vaping Duty Stamp.

Commercially, retailers should work backwards from that date. If a product normally takes five months to sell through, your March problem may actually begin in October or November. The coming months should be about control, not panic.

Your VPD Checklist

• Know what unstamped stock you hold.
• Prove where it came from.
• Rotate older eligible inventory.
• Check stamped stock as it arrives.
• Question anything that does not make sense.
• Plan for 31 March now.

VPD has started, but the transition is only beginning. The Retailer Knowledge Hub will continue covering legacy stock, supplier checks, damaged or missing stamps, digital verification, pricing, duty-ready ranges and upcoming compliance deadlines.