Vaping Products Duty takes effect

Vaping Products Duty officially takes effect today, 1 October 2026, at £2.20 per 10ml of vaping liquid. The introduction represents one of the biggest structural changes the UK vape category has faced in recent years.

VB Distribution is helping retailers through the switch with early visibility of incoming stamped stock which it expects to enter its UK supply chain from mid October. It is also supporting retailers with existing stock and publishing practical guidance through its Retailers Knowledge Hub.

Natalia Gosciniak, chief executive of VB Distribution, said: “Being approved or being ready on paper is only the first part of VPD. The real test starts now. Can you actually get stamped product into the country? Can you move it through the supply chain correctly? Can you keep products available while retailers manage the transition between legacy and VPD stock?

"That is what retailers and wholesalers ultimately care about. We have spent a lot of time preparing for the operational side of VPD, and we are now moving into the next phase, bringing physical duty-stamped product into the market.”

VB Distribution has also reminded retailers the UK market will not move entirely to stamped products overnight. Eligible unstamped vaping products manufactured or imported before 1 October 2026 can continue moving through the market during the transitional sell through period, which runs until 31 March 2027. 

Natalia added: “The transition needs to be managed commercially as well as compliantly. Retailers will have existing stock to sell through, new VPD stock beginning to arrive and potentially different pricing between the two.

"The worst thing the industry can do is create panic. Retailers need visibility, what stock is available, when stamped stock is arriving, what they are buying and what documentation sits behind it.”