UK Statutory Instrument SI 2026/331 United Kingdom

The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person10 Licence Holder7 Manufacturer2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2679 other Acts
Licence Holder — also bound by 245 other Acts
Manufacturer — also bound by 551 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.004 Approval requirement Regulated
  • Get HMRC approval before producing or storing vaping productsAny Person
s.006 Notification of intended change to business - vaping products approval Regulated
  • Notify HMRC before changing your approved vaping products businessLicence Holder
s.007 Notification of the starting or stopping of production or storage Regulated
  • Notify HMRC if you have not started or have stopped producing/storingLicence Holder
s.009 When vaping products must be packaged in retail packaging Regulated
  • Package vaping products in retail packaging before duty pointManufacturer
s.011 Payment of duty: time and method of payment Regulated
  • Pay vaping products duty when it falls dueLicence Holder
s.012 Returns: requirement to make a return Regulated
  • File monthly vaping products returns to HMRCLicence Holder
s.013 Spoilt vaping products: destruction Regulated
  • Destroy spoilt vaping products in line with HMRC conditionsLicence Holder
s.016 Spoilt vaping products: record-keeping: remittance or repayment Regulated
  • Keep spoilt vaping product destruction records for duty remittance/repaymentLicence Holder
s.018 Record-keeping: production and storage records Regulated
  • Keep production and storage records for your vaping productsLicence Holder
s.021 UK representatives Regulated
  • Get HMRC approval as a UK representative and maintain your guaranteeAny Person
s.022 Notification of intended change to business - duty stamps approval and UK representative approval Regulated
  • Notify HMRC of business changes affecting your duty stamps or UK representative approvalAny Person
s.023 Variation, cancellation or revocation of duty stamps approval or UK representative approval Regulated
  • Deal with unused duty stamps as HMRC directs once approval is revokedAny Person
s.032 Scanning events - general Regulated
  • Scan duty stamps at all required supply-chain eventsAny Person
s.033 Scanning events - stamped vaping products not for consumption in the UK Regulated
  • Scan and destroy duty stamps before export, stores use or export shop saleAny Person
s.035 Stamping or scanning errors Regulated
  • Follow HMRC's requirements when a duty stamp or scan error occursAny Person
s.036 Duty stamps - lost or stolen Regulated
  • Notify HMRC if duty stamps are lost or stolenAny Person
s.037 Duty stamps - damaged Regulated
  • Notify HMRC and return or destroy damaged duty stampsAny Person
s.038 Record-keeping - approved stamp holders Regulated
  • Keep records of destroyed or returned duty stamps and released productsManufacturer
s.040 Restriction on certain vaping products Regulated
  • Keep stamped vaping products on HMRC-specified premises until 1 Oct 2026Any Person
26 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Appointed day
s.003 Interpretation
s.005 Approval requirement - exception for limited type of production
s.008 Measuring volume
s.010 Payment of duty: calculating volume
s.014 Spoilt vaping products: remittance or repayment of duty
s.015 Spoilt vaping products: refusal or cancellation of remittance or repayment
s.017 Drawback of duty
s.019 Transitional duty stamps
s.020 Approved stamp holders
s.024 Limits on issue of duty stamps
s.025 Fees for duty stamps
s.026 Affixing duty stamps - method
s.027 Destruction of duty stamps not affixed
s.028 Premises where vaping products must be stamped
s.029 Activating duty stamps
s.030 Restrictions on affixing of duty stamps
s.031 Constructive removal
s.034 Exceptions to requirement for scanning
s.039 Exception to the offence of possessing duty stamps
s.041 Amendments to the Duty-Free Supplies for the Royal Navy Regulations 1954
s.042 Amendments to the Travellers’ Allowances Order 1994
s.043 Amendments to the Excise Goods (Drawback) Regulations 1995
s.044 Amendments to HMDP 2010
s.045 Modifications to HMDP 2010

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument
Vaping Products Duty: get approved, pay the duty and use duty stamps

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.