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VPDS014000 | Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability

From HM Revenue & Customs · Vaping Products Duty and Vaping Duty Stamps guidance

VPD applies to either:

  • vaping products manufactured in the UK

  • vaping products imported into the UK from overseas jurisdictions

All substances intended for use in vaping—whether pre-mixed or home-manufactured from components such as propylene glycol (PG), vegetable glycerine (VG), and flavourings—are within scope.

If vaping products are manufactured from raw materials by a person at their home for their own consumption, they must still apply for approval, but mixing your own liquids at home from duty paid components is permitted. There is no exemption.

Contents5 entries

  1. VPDS014100Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Duty rate
  2. VPDS014200Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Manufacturer and Storage Approval Requirements
  3. VPDS014300Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Vaping Duty Stamps (VDS) Scheme
  4. VPDS014400Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Monthly Manufacturer Returns
  5. VPDS014500Vaping Products Duty and Vaping Duty Stamps: introduction: Scope of Chargeability: Duty Payment and Accounting Periods