Skip to content
Solved

VPDS073000 | Vaping Products Duty and Vaping Duty Stamps: Manufacture: Goods manufactured prior to 01/10/2026

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

Vaping products manufactured or imported before 01/10/2026 are not classed as excise goods and therefore have no liability to VPD. They are therefore treated the same as any other non-excise goods for duty purposes.