- UK vaping products duty (VPD) starts on 1 October 2026 at £2.20 per 10 ml of vaping liquid.
- A vaping duty stamps (VDS) regime will also begin, requiring stamping of vaping products made in or imported into the UK; it will apply to all vaping products sold in the UK from 1 April 2027.
- Manufacturers, importers and warehousekeepers must obtain HMRC approval to deal in VPD/VDS goods; HMRC says businesses without approval cannot produce vaping products in the UK and may be unable to trade.
- EU customs reform has entered into force, creating a new Union Customs Code and EU Customs Authority, with a single EU Customs Data Hub to streamline customs information exchange.
- The reform introduces an EU-wide handling fee for distance sales goods released into free circulation in the EU, applying from November 2026; the Commission has proposed setting it at €2 per item.
Source: taxscape.deloitte.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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