Vaping Products Duty and Vaping Duty Stamps: Force of Law Notice
Notices made under Part 4 of the Finance Act 2026, The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 and The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026, which have the force of law.
Documents
Details
The attached documents provide the text of notices published by the Commissioners under legal powers found in:
- Part 4 of the Finance Act 2026
- Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026
- Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
Updates to this page
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This notice has been updated with restrictions on the use of transitional stamps on or after 1 January 2027, and a new provision to allow for the destruction of stamps used in testing.
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Guidance has been updated to include information about approval lifecycle notifications and automatic changes, record-keeping (production and storage), scanning, exceptions, exports, and errors, lost, stolen or damaged stamps and pre‑commencement restrictions.
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First published.
Update history
2026-07-24 10:06
This notice has been updated with restrictions on the use of transitional stamps on or after 1 January 2027, and a new provision to allow for the destruction of stamps used in testing.
2026-06-26 11:25
Guidance has been updated to include information about approval lifecycle notifications and automatic changes, record-keeping (production and storage), scanning, exceptions, exports, and errors, lost, stolen or damaged stamps and pre‑commencement restrictions.
2026-04-01 10:49
First published.