Vaping Products Duty
From 1 October 2026, the UK Government is introducing Vaping Products Duty (VPD), a new excise duty applied to vaping liquids supplied in the UK.
The duty is charged at a flat rate of £0.22 per ml (£2.20 per 10ml) and applies to vaping liquid regardless of whether it contains nicotine.
This means Vape Duty can apply to nicotine-containing and nicotine-free vaping liquids, including e-liquids and liquid contained within prefilled pods and prefilled kits.
Vaping products that do not contain e-liquid, such as empty pods, tanks and battery devices, are not subject to Vaping Products Duty. Nicotine pouches are also not subject to Vaping Products Duty.
There are two key dates to be aware of during the Vape Duty transition
1 October 2026
Vaping Products Duty comes into effect. New duty-paid stock will begin entering the market, while eligible pre-duty stock may continue to be sold while stocks last.
31 March 2027
The transition period for eligible pre-duty stock ends. After this date, products supplied outside duty suspension must meet the Vaping Products Duty requirements.
During this six-month transition period, you may see the same product available at both pre-duty and duty-paid prices. This is because existing eligible stock can continue to be sold alongside newer duty-paid stock.
How much is Vape Duty?
Vape Duty is calculated based on the amount of vaping liquid contained within the product:
2ml = £0.44 Vape Duty
10ml = £2.20 Vape Duty
50ml = £11.00 Vape Duty
100ml = £22.00 Vape Duty
The duty applies to vaping liquid with or without nicotine.
What about products containing more than one pod or liquid container?
Vape Duty is based on the total volume of vaping liquid contained within the product. For example, a pack containing two 2ml prefilled pods contains 4ml of vaping liquid, resulting in £0.88 of Vape Duty.
Please note: Vape Duty is an excise duty and the amounts shown above are before VAT.
How will Vape Duty be shown on products?
To make Vape Duty as clear as possible, we will show whether a product is Duty Excluded or Duty Included.
For duty-paid products, the price will be broken down to show:
Base Price – the underlying price of the product, excluding Vape Duty
Duty Value – the applicable Vaping Products Duty
Total Price – the Base Price plus Vape Duty
By showing these separately, you can clearly see the underlying product price and the additional cost of Vape Duty, rather than seeing only a single combined price.
Please note: Product prices may change over time due to supplier pricing, costs and other commercial factors. By showing the Base Price and Vape Duty separately, you can clearly see any changes to the underlying product price and exactly how much Vape Duty has been applied.
Where will I see the Vape Duty breakdown?
We are introducing clearer Vape Duty pricing throughout our trade website.
Where available, duty-paid products will show the product price and applicable Vape Duty separately, helping you understand how the total price is made up.
We are continuing to roll out these changes across the website, including:
- Category and product pages
- Basket and checkout
- Your customer dashboard and receipts
- Email confirmations and invoices
As these changes are being introduced, the way Vape Duty information is displayed may temporarily vary between different areas of the website.
Why might I see different prices for the same product?
During the transition, you may see a mixture of existing pre-duty stock and new duty-paid stock across our ranges.
This means the same product, flavour or variant may temporarily be available at different prices depending on whether Vaping Products Duty applies to that particular stock.
Where both versions are available, we will aim to make it clear whether you are purchasing pre-duty or duty-paid stock.
Pricing and availability may therefore vary between products and variants during the transition.
Can I still buy pre-duty stock?
Yes. Eligible vaping products manufactured or imported before 1 October 2026 can continue to be sold during the Government's transition period, subject to availability.
This means you may continue to see pre-duty products available alongside newer duty-paid stock.
Availability of pre-duty stock cannot be guaranteed and will vary by product and variant.
Eligible unstamped stock can continue to be sold during the transition period until 31 March 2027.
What happens if a product is out of stock?
The introduction of Vaping Products Duty means some ranges will transition from existing pre-duty stock to new duty-paid stock at different times.
As a result, you may notice changes in availability while this transition takes place.
We will continue to update products as stock becomes available, but we cannot guarantee that additional pre-duty stock will become available or when individual products will transition to duty-paid stock.
Need help?
If you're unsure whether Vape Duty applies to a particular product, need help understanding the pricing shown on your order, or have questions regarding availability of stock, please contact your account manager.
Travelling with Vaping Products
If you're travelling to Great Britain from outside the UK, there is now a personal allowance for vaping liquid.
From 1 October 2026, you can bring up to 50ml of vaping liquid into Great Britain for personal use without paying UK tax or duty.
The allowance applies to vaping liquid with or without nicotine, including e-liquid contained within prefilled pods and vaping devices.
What happens if you bring back more than 50ml?
If you exceed the 50ml personal allowance, you must declare the vaping products and pay the applicable tax and duty on the full amount, not just the quantity above your allowance.
For example:
50ml – within your personal allowance.
60ml – the allowance has been exceeded, so the full 60ml must be declared.
100ml – the allowance has been exceeded, so the full 100ml must be declared.
Personal allowances cannot be combined with another person's allowance.
Different rules can apply when entering Northern Ireland, depending on where you are travelling from.
For the latest information, including how to declare goods and pay any tax or duty due, please visit the official GOV.UK guidance on bringing goods into Great Britain for personal use.