HMRC adds vape duty code detail before October start

HMRC has updated technical excise and customs guidance for Vaping Products Duty, adding the duty rate and tax type information that importers and other businesses will need from 1 October 2026.

This is not a new consumer-facing tax announcement. It is a practical implementation update for declarations, product classification and duty accounting. For adult UK readers, the main point is that the new duty is moving from policy into the detailed paperwork that sits behind compliant products.

What HMRC changed

HMRC’s updated “Goods liable to excise duty” guidance now lists vaping products under excise duty with tax type code 641 and a rate of £2.20 per 10ml, equivalent to £220 per litre, from 1 October 2026. The same page says a vaping product for duty purposes is a liquid that contains nicotine and either glycerine or glycol, or is intended to be vaporised by a vape, excluding medicinal products and tobacco products.

The guidance also distinguishes hardware from liquid. HMRC lists tax type code 640 for electronic cigarettes and similar personal electric vapourising devices imported without tobacco or vaping liquid, saying such devices are not subject to tobacco excise duty or vaping products duty when imported without those contents.

A separate HMRC page for Customs Declaration Service Data Element 4/3 says Appendix 8 has been updated to include the new excise duty codes for the introduction of Vaping Products Duty. That matters most to businesses filing declarations, especially where an imported device and vaping liquid could otherwise be confused.

Why it matters

The change is aimed at manufacturers, importers, wholesalers and advisers, rather than shoppers paying a separate duty at a till. Still, it should affect how compliant products are classified and documented through the supply chain.

Readers should be cautious about simple price predictions. The duty rate is now stated by HMRC, but the final shelf impact will depend on product format, margins, stock already in the chain and how businesses choose to absorb or pass on costs. Retail copy alone is not evidence of how duty has been handled.

What has not changed

The update does not replace UK consumer product rules for nicotine vapes. Separate GOV.UK guidance still states that tanks for consumer e-cigarettes are restricted to no more than 2ml, nicotine-containing refill containers to 10ml, and e-liquid nicotine strength to no more than 20mg/ml.

For adult smokers and vapers, the practical advice remains to use legal, refillable or reusable products from reputable sources, keep packaging and instructions, and avoid products whose capacity, labelling or origin looks inconsistent with UK rules.