The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026

Made: 23rd March 2026

Laid before the House of Commons: 25th March 2026

Coming into force: 1st April 2026

The Commissioners for His Majesty’s Revenue and Customs[^f00001] make these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act 2018[^f00002] and section 119(2)(e) of the Finance Act 2026[^f00003].

Citation and commencement

1

These Regulations may be cited as the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 and come into force on 1st April 2026.

Vaping products - stamping requirements

2

• (1) Except where paragraph (2) applies, a vaping product[^f00004] produced or imported—

• (a) before 1st October 2026 must be stamped[^f00005] by 1st April 2027;

• (b) on or after 1st October 2026 must be stamped at or before the time it passes an excise duty point.

• (2) This paragraph applies where a vaping product—

• (a) is possessed by a private individual for that individual’s own use;

• (b) is vested in a trustee as part of a bankrupt’s estate;

• (c) is to be exported from the United Kingdom;

• (d) is to be shipped or carried for use on a ship, aircraft or railway vehicle as stores without payment of duty or on drawback;

• (e) is to be used in an export shop;

• (f) has been obtained by a private individual in a place outside the United Kingdom, imported into the United Kingdom by that individual, and paragraph (3) or (4) applies;

• (g) is afforded relief from excise duty by an Order made under section 13A(1) of CEDGRA 1979[^f00006].

• (3) This paragraph applies where relief from excise duty on that vaping product is afforded by an Order made under section 13(1) of CEDGRA 1979.

• (4) This paragraph applies where—

• (a) relief from excise duty on that vaping product would have been afforded by an Order made under section 13(1) of CEDGRA 1979[^f00007], but for the fact that the quantity of that product exceeds any limit on quantity specified in the Order,

• (b) that product is declared as required by section 78(1) of the Customs and Excise Management Act 1979[^f00008], or by or under section 3 of the Taxation (Cross-border Trade) Act 2018, and

• (c) excise duty on that product is paid.

• (5) For the purposes of determining whether vaping products are for a private individual’s own use under paragraph (2)(a), regard must be taken of—

• (a) that individual’s reasons for having possession or control of those products;

• (b) whether or not that individual is a revenue trader;

• (c) that individual’s conduct, including that individual’s intended use of those products or any refusal to disclose the intended use of those products;

• (d) the location of those products;

• (e) the mode of transport used to convey those products;

• (f) any document or other information relating to those products;

• (g) the nature of those products including the nature or condition of any package or container;

• (h) whether the quantity of those products exceeds 200 millilitres;

• (i) whether that individual personally financed the purchase of those products;

• (j) any other circumstance that appears to be relevant.

• (6) In this regulation—

• “bankrupt” has the meaning given by section 381 of the Insolvency Act 1986 (“bankrupt” and associated terminology)[^f00009];

• “CEDGRA 1979” means the Customs and Excise Duties (General Reliefs) Act 1979[^f00010];

• “excise duty point” has the meaning given by section 1 of the Finance (No. 2) Act 1992[^f00011];

• “export shop” has the meaning given by regulation 3 of the Excise Goods (Export Shops) Regulations 2000[^f00012];

• “own use” includes use as a personal gift but does not include the transfer of vaping products to another person for money or money’s worth (including any reimbursement of expenses incurred in connection with obtaining them);

• “revenue trader” has the meaning given by section 1 of the Customs and Excise Management Act 1979[^f00013];

• “trustee” has the meaning given by section 385 of the Insolvency Act 1986 (miscellaneous definitions).

Vaping products - amendment of FA 1994

3

• (1) The Finance Act 1994[^f00014] is amended as follows.

• (2) In—

• (a) section 16A(2)(h)[^f00015], for “122 of FA 2026 (approved stamp holders)” substitute “122 or 123 of FA 2026 (approved stamp holders and United Kingdom representatives)”;

• (b) paragraph 5B of Schedule 5 (decisions subject to review and appeal)[^f00016], after “122” insert “or 123”.

Signed

Myrtle Lloyd — Justin Holliday — Two of the Commissioners for His Majesty’s Revenue and Customs — 23rd March 2026

Explanatory note

(This note is not part of the Regulations)

Explanatory Note

These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).

Regulation 1 provides for citation and commencement.

Regulation 2 sets out when vaping products are required to be stamped.

Regulation 3 amends the Finance Act 1994 so that reviews and appeals processes set out in that Act also apply for decisions relating to United Kingdom representatives.

A Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Finance (No. 2) Bill 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.

Footnotes

[^f00001]: “Commissioners” is defined in section 140 of the Finance Act 2026 (c. 11) (the “2026 Act”) (interpretation). Section 45 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “2018 Act”) (general regulation making power for excise duty purposes etc) refers to “HMRC Commissioners”, which has the same meaning.

[^f00002]: 2018 c. 22.

[^f00003]: 2026 c. 11.

[^f00004]: “Vaping product” is defined in section 116(1) of the 2026 Act (vaping products).

[^f00005]: “Stamped” has the meaning given by section 120(2) of the 2026 Act (stamping of vaping products).

[^f00006]: Section 13A(1) was inserted by section 28 of the Finance Act 1989 (c. 26).

[^f00007]: Section 13(1) was amended by paragraph 131(2) of Schedule 7 to the 2018 Act.

[^f00008]: 1979 (c. 2); section 78 was amended by paragraph 18 of Schedule 1 to the Isle of Man Act 1979 (c. 58), section 5(1) of the Finance (No. 2) Act 1992 (c. 48), and paragraph 78(2) and (3) of Schedule 7 to the 2018 Act.

[^f00009]: 1986 c. 45. The definition of “bankrupt” was amended by paragraph 52 of Schedule 19 to the Enterprise and Regulatory Reform Act 2013 (c. 24).

[^f00010]: 1979 c. 3.

[^f00011]: 1992 c. 48.

[^f00012]: S.I. 2000/645.

[^f00013]: The definition of “revenue trader” was relevantly amended by paragraph 1(1) of Schedule 8 to the Finance Act 1981 (c. 35), section 11(2) of the Finance Act 1991 (c. 31), and section 30(3)(a) of the Finance Act 1993 (c. 34).

[^f00014]: 1994 c. 9.

[^f00015]: Section 16A(2)(h) was inserted by paragraph 2(c) of Schedule 15 to the 2026 Act (vaping products duty: amendments of other enactments).

[^f00016]: Paragraph 5B of Schedule 5 was inserted by paragraph 2(d) of Schedule 15 to the 2026 Act.