UK Vaping Products Duty: What Customers Need to Know

A New Duty Starts on 1 October 2026

The UK Vaping Products Duty (VPD) takes effect on 1 October 2026. It is a new excise duty charged on vaping liquid manufactured in, or imported into, the UK.

The duty applies to vaping liquids whether or not they contain nicotine.

How Much Is the Duty?

The Vaping Products Duty rate is £2.20 per 10ml of vaping liquid. This is equivalent to 22 pence per 1ml.

For example, the duty attributable to 2ml of vaping liquid is £0.44. The duty is calculated according to the volume of vaping liquid in the product.

What Might Customers Notice?

Because the new duty becomes part of the cost of supplying liable vaping products, customers may see changes to retail pricing. The final selling price of a product can also reflect VAT, supplier costs and the retailer’s pricing.

FREEPODS will display the applicable selling price on the website so customers can see the amount payable before completing an order.

What Are Vaping Duty Stamps?

A Vaping Duty Stamps Scheme also begins on 1 October 2026. New vaping products manufactured in or imported into the UK for the UK market will generally need the required duty stamp, unless they are moving under duty-suspension arrangements.

There is a transition period for eligible older stock. Retailers can continue to sell qualifying unstamped products produced or imported before 1 October 2026 until 31 March 2027.

Does the Duty Apply Only to Nicotine Products?

No. The flat-rate duty applies to vaping liquids whether they contain nicotine or not.

What FREEPODS Customers Should Do

• Check the current product price shown on the FREEPODS website.
• Review the exact product size and specifications before ordering.
• Do not assume that products with different liquid volumes will have the same duty amount.
• Check current website information if pricing changes after 1 October 2026.

Keeping Information Clear

FREEPODS aims to keep product and pricing information clear as the new duty rules take effect. Where regulations or official guidance change, website information may be updated accordingly.

FREEPODS is for adults aged 18+ only. Vape products may contain nicotine, which is an addictive substance.

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