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Official guidance
Vaping Products Duty and Vaping Duty Stamps guidance

VPDS100000 · Vaping Products Duty and Vaping Duty Stamps: Duty points & payment

  • VPDS101100 · Background
  • VPDS101200 · Definition of 'manufactured'
  • VPDS101300 · Duty point - time of release
  • VPDS101400 · Time of payment - manufacturers
  • VPDS101500 · Method of payment - manufacturers
  • VPDS101600 · Time of payment - excise warehouses
  • VPDS101700 · Method of payment - excise warehouses
  • VPDS101800 · Instances where both warehouse and UK manufacturer approvals are held
  • VPDS101900 · Calculating duty
  • VPDS102000 · Measuring volume for duty calculations
  • VPDS102100 · VAT on excise duty
  • VPDS102200 · Removal of goods without payment of duty
  1. Vaping Products Duty and Vaping Duty Stamps: Duty points & payment
  2. Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Background

VPDS101100 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Background

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

Excise duty is due on vaping products which are manufactured in the UK or imported into the UK. Section 115 FA26 makes this a legal requirement.

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