Skip to Content
Customer care:
United Kingdom
Open trade account

UK Vaping Products Duty

Duty-paid stock for trade customers in Great Britain

Vaping Products Duty (VPD) applies to vaping liquids in the UK from 1 October 2026. VB Distribution supplies duty-paid stock only to approved retailers and wholesalers, for delivery to approved trading addresses in Great Britain (England, Scotland and Wales). Our trade prices include VPD where applicable and exclude VAT, which is added at checkout and shown on your invoice.

About us

VB GLOBAL BRANDS LTD, trading as VB Distribution, is an HMRC-approved warehousekeeper (bonded warehouse) under Excise Notice 196, holds HMRC approval under the Vaping Duty Stamps Scheme, and is registered with HMRC for Vaping Products Duty. Approval and registration details are available to trade customers and authorities on request. VB Distribution is a member of the Bonded Warehousekeepers Association.

Key facts

  • Rate: £2.20 per 10mL of vaping liquid, nicotine and nicotine-free. VAT is charged on top.
  • Duty stamps: Vaping products supplied by us carry UK vaping duty stamps where required by law. Some products carry transitional vaping duty stamps, which may be affixed only until 31 December 2026. Products bearing valid transitional stamps are not subject to the 31 March 2027 sell-through deadline applicable to eligible unstamped stock.
  • Older unstamped stock: Eligible unstamped stock produced or imported before 1 October 2026 may continue to be sold until 31 March 2027. From 1 April 2027, vaping products outside duty suspension must carry a valid duty stamp. VB Distribution supplies duty-paid stock only.
  • Retailers: keep invoices proving duty was paid, and check stamps on stock you receive.

Official HMRC guidance

This page is general information, not tax advice. Check HMRC guidance for your own business.

Create your trade accountSpeak to your account manager