A new excise duty on vaping products launches in October,

New duties on vaping products will be applied in the UK from 1 October 2026, applicable to all vaping liquids whether or not they contain nicotine – but different rules apply in Northern Ireland (NI).

With the arrival of the Vaping Products Duty (VPD), a new duty-free allowance for vaping products will apply for passengers entering Great Britain – along with penalties if the limits are exceeded. The move is set to ramp up vape revenue to the government from £135m / $181m in 2026/27 to £565m / $759m by 2030/31.

The new allowance will affect duty‑free retailers selling to UK‑bound passengers due to the reduced permissible quantities. This could lead to lower basket sizes and might initiate SKU and range adjustments.

The UK’s tax office, HMRC, has sent an email to various stakeholders, noting that passengers aged 17 or over will be able to bring up to 50ml of vaping liquid (sometimes known as e-liquid) into the country for personal use without paying VPD.

The email, seen by TRBusiness, goes on to say: “If an individual brings more than 50ml of vaping liquid into Great Britain, they must declare the goods and pay VPD on the full quantity, not just the amount above the allowance. Passengers can declare goods online before arriving, or at the port/airport, where declaration facilities are available.”

How vaping revenue to the UK government will step up until 2031.

Different rules in Northern Ireland

In NI – a part of the UK on the island of Ireland that has unfettered access to the EU goods market, unlike the rest of the UK – the rules are different. For travellers arriving from non-EU countries, vaping products will continue to fall within the ‘other goods’ allowance of £390 / $524, or £270 / $363 if a passenger arrives by private plane or boat.

Travellers arriving directly in Northern Ireland from the EU can bring any amount of vaping liquid into the UK without declaration or payment of duty, providing it is for personal use and not to sell. This might make the new VPD guidance confusing, as well as providing a back door for vape imports to the UK via NI.

In the email, HMRC said that “clear passenger messaging would be helpful in reducing avoidable non-compliance at the border”. The tax authority also noted that goods brought into the UK for sale or business use must be declared as personal allowances do not apply to commercial goods.

READ MORE: On location: Technovation charts PMI’s path from cigarettes to smoke-free

READ MORE: BAT: Elevated retail experiences key to building new category brands in GTR