Vaping Products Duty starts on Thursday 1 October. It is a new excise duty of £2.20 per 10ml on every vaping liquid manufactured in or imported into the UK, whether or not it contains nicotine, and it lands alongside this year's tobacco duty increases. HMRC issued its one-month reminder on 1 September and the Executive's own business portal repeated it on Tuesday.
HMRC's list of who is affected includes a line that applies only in Northern Ireland: acquiring vaping products from EU member states, if you're a business in Northern Ireland. If any of your stock comes across the border, you may need HMRC approval by 1 October, and on HMRC's own published lead time the date to apply has already passed.
Shops that only buy duty-paid stock
Most businesses selling these products in Northern Ireland fall into this group. A retailer or wholesaler that only buys and sells duty-paid stock does not need Vaping Products Duty approval or Vaping Duty Stamps Scheme approval, and has nothing to register or file. There is also a six-month transition, from 1 October 2026 to 31 March 2027, during which existing eligible unstamped stock can still be bought and sold. From 1 April 2027 everything on sale must carry a valid stamp, whenever it was made.
Approval is aimed at the businesses higher up the chain: UK manufacturers, UK representatives of overseas manufacturers, excise and customs warehousekeepers, anyone owning vaping stock held somewhere that is not an approved warehouse, importers — and the Northern Ireland category above.
What the rate does to a shop's numbers
The rate is flat: 22 pence per millilitre, so a 2ml pod carries 44p of duty and a 10ml refill bottle carries £2.20. Whether that reaches the till is, in HMRC's words, a commercial decision for the supply chain rather than a rule. Work out the likely cost before your supplier's price list arrives.
This illustration uses the published rate rather than a client's figures. Take a Ballymena convenience shop selling 120 two-millilitre pods and 45 ten-millilitre bottles in a normal week.
| Weekly volume | Duty per unit | Duty per week |
|---|---|---|
| 120 × 2ml pods | £0.44 | £52.80 |
| 45 × 10ml bottles | £2.20 | £99.00 |
| VAT at 20% on the duty element | £30.36 | |
| Added to a full-pass-through week | £182.16 |
That is £9,472 a year of extra money moving through a single small shop on ordinary volumes, none of it margin. The first restock puts the most pressure on cash. A shop holding four weeks of cover pays £607.20 more in duty, plus £121.44 of VAT, the first time it replaces that shelf with duty-paid stock. For a business already managing tight weekly cash, plan for a £728 increase on that one order.
Rules for stock bought from the EU
Movements of excise goods between Northern Ireland and the EU run on the Excise Movement and Control System. HMRC's guidance sets out what that means for vaping products arriving here commercially from the EU: they must be treated as duty-suspended and consigned to an approved excise warehouse or an approved manufacturer's premises before they can be released for sale, and they must be stamped before release. An electronic administrative document has to be raised on EMCS by the approved business receiving the goods, and it must be in place at the time the products enter Northern Ireland. The receiving business then completes the normal EMCS receipt and closure steps.
Much border trade does not work this way today. A van of e-liquid from a Dundalk or Dublin supplier, invoiced and delivered the way it has been for years, has no lawful route after 30 September unless somebody in that chain holds the approval and raises the document. On a pallet of 5,000 ten-millilitre bottles — 50 litres of liquid — the duty at stake is £11,000.
Stock coming from Great Britain follows the same rules as any other domestic movement, so nothing changes there. Stock arriving from outside the EU is treated exactly as it would be arriving into Great Britain. Only stock moving from the EU to Northern Ireland carries the extra requirements, a split similar to the one we wrote about in the two packaging regimes now running here.
The approval application deadline
HMRC asks for approval applications at least 45 working days before you start the activity, and says complex applications take longer. Applications opened on 1 April 2026. Counting 45 working days from Monday 7 September lands on Friday 6 November — five weeks after the duty begins. A Northern Ireland business that needs approval and has not applied will be without it for at least the first weeks of the duty, and needs a plan for stock arriving in that period. Applications must also be made as a single legal entity, and HMRC rejects joint ones.
What to do this week
Settle whether approval applies to you at all. Run your own supply chain against HMRC's list of who is impacted. Most shops here will find it does not apply to them.
Ask every supplier two questions in writing. Are you approved for Vaping Products Duty, and what is happening to my price on 1 October? Pass-through is a commercial decision each supplier makes, so ask each supplier for your October cost of sale. Get it in an email you can put in front of your management accounts.
If anything comes in from the EU, deal with it now. Either the consignment goes into an approved excise warehouse with an eAD raised on EMCS, or the supply route changes, or somebody applies for approval, which takes the longest. Without one of these, the stock cannot lawfully be released for sale.
What is still open
Two things are not yet settled. The personal allowance for travellers bringing vaping products into the UK has not been published; HMRC has confirmed the rules apply from 1 October 2026, that the detail will be on GOV.UK from that date, and that the rules differ between travellers entering Great Britain and travellers entering Northern Ireland. Businesses here that serve cross-border visitors will not know the allowance until 1 October.
The stamp rules also change over the coming months. Digital stamps have been available since 1 September 2026. Transitional stamps, which carry the physical security features but not the scannable digital one, can be bought until 30 November 2026 and affixed until 31 December 2026. From 1 January 2027, only digital stamps can be affixed. Stamped product, transitional or digital, cannot go on the market before 1 October.
For Northern Ireland businesses buying stock from the EU, the duty changes what you need to be approved for and how a consignment has to arrive. Our Northern Ireland office in Ballymena handles this cross-border work, alongside our tax planning service.