28 Jul 2026HMRC has urged businesses involved with vaping products to apply for the Vaping Products Duty (VPD) by the end of July to continue trading from October. From 1 October 2026, VPD will apply to all vaping products whether they contain nicotine or not. Applications opened on 1 April 2026 and can take more than 45 working days to process. From this date, producers must submit monthly returns, pay any duty and attach a vaping duty stamp when the products are placed into packaging for retail sale. Businesses not approved by 1 October 2026 cannot legally manufacture vaping products or store them under duty suspension or handle duty stamps for vaping products in the UK. Rachel Nixon, Director of Indirect Tax at HMRC, said: 'From 1 April 2026, UK vape manufacturers, importers and warehouse keepers can apply to HMRC for Vaping Products Duty and Vaping Duty Stamps Scheme approval, which is essential for these businesses to continue trading legally from 1 October.'