VPDS101900 | Vaping Products Duty and Vaping Duty Stamps: Duty Points & Payment: Calculating duty

The duty rate is set per 10millilitres (ml) of vaping product.

If you have a volume more or less than 10ml, then you need to calculate it accordingly, for example:

Duty rate is £2.20 per 10ml. If a vape device contains 2ml of vaping product then the duty liability is:

• £2.20/10 = 22p per 1.0ml

• 22p per 1ml x 2.0ml = 44p duty.

Duty rate is £2.20 per 10ml. If you have a total of 3 litres of vaping product, then the duty liability is:

• In three litres there are 3000ml

• £2.20/10 = 22p per 1.0ml

• 22p per 1ml x 3000ml = £660.00 duty.

Duty rate is £2.20 per 10ml. If you were to seize a batch of 45,000 products, each a pod of 2ml, then the duty liability is:

• 45,000 x 2ml = 90,000 ml of vaping product

• £2.20/10ml = 22p per 1.0ml

• 22p per 1ml x 90,000 = £19,800.00 duty.

When undertaking calculations, the result should be rounded down to the nearest penny.