Electronic Cigarettes: Excise Duties
The question
To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.
Answered by Dan Tomlinson
Vaping Products Duty and the Vaping Duty Stamp scheme will be fully operational on 1 October 2026. Recognising industry feedback that some businesses may struggle to implement all of the changes required on day one of the scheme, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.
This means businesses who are not ready to use the full digital features of the scheme, can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.
Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.
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