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Stamped & Ready for
UK Duty-Paid Market.

HMRC-approved infrastructure built to hold, stamp & release compliant vaping stock. Helping retailers & wholesalers stay supplied, compliant & ready for 1 October 2026.

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VB Distribution bonded warehouse facility

HMRC
VPD Approved

Approved under the new Vaping Products Duty framework, supporting compliant supply from the point the regime takes effect.

HMRC Customs
Bonded Warehousing

Duty-suspended stock can be held within our approved bonded infrastructure until it is released into the UK market.

Vaping Duty
Stamps Ready

Infrastructure in place to handle duty-stamped vaping products in line with the new UK requirements.

UK Vaping Duty Timeline

Plan Ahead
Apply for
HMRC Approval

Allow up to 45 working days

1 Oct 2026
Duty Goes Live

£2.20 per 10ml flat duty on all vaping liquid, nicotine and non-nicotine. +20% VAT — around £2.64 per 10ml including VAT.

31 March 2027
Grace Period Ends

Older, unstamped retail stock can no longer be sold

Who You'd be
Buying From

VB Distribution is approved by HMRC under the Vaping Products Duty and Vaping Duty Stamps Scheme, holds HMRC bonded warehouse approval, and is a member of The Bonded Warehousekeepers Association, the UK's recognised body for bonded operators.

Aerial view of VB Distribution's warehouse network
500K SQ. FT Distribution Network
50,000+ Active Retail Shelf
£500M Annual Turnover

Why Buy Through A Bonded,
Duty-Ready Network?

Improved cash flow

Improved Cash Flow

Duty is accounted for when stock is released from duty suspension, helping you keep more working capital available and reduce upfront cash-flow pressure.

Supply continuity

Supply Continuity

Large bonded buffer capacity and a national distribution network help keep depots supplied and reduce exposure to stock disruption.

Compliance assurance

Compliance Assurance

Duty-stamped, fully documented stock with clear traceability and audit-ready records for HMRC or Trading Standards.

Greater price stability

Greater Price Stability

Bonded stockholding gives greater control over when duty is triggered, supporting more predictable stock costs and stronger margin planning.

The Route to a Duty-Ready Shelf

VB Distribution warehouse team

Join retailers, wholesalers and major accounts already supplied through the VB Distribution network