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HMRC Excise · From 1 October 2026

Vaping Products Duty (VPD) Compliance

We hold the HMRC approvals. We order your stamps, store your stock duty-free, and file your monthly returns. You focus on selling.

Selling into the UK from overseas? You need a UK Representative. We’re authorised for that too.

Get a Free Consultation Calculate My Duty
VPD Goes Live In
—Days
—Hrs
—Min
—Sec
1 October 2026 — applications close soon
£2.20per 10ml — flat rate
1 Oct 2026VPD goes live
45+working days to process
HeathrowHMRC bonded warehouse
Who We Help

We work with three types of business

Overseas Manufacturer

Selling into the UK from abroad?

You can’t apply to HMRC directly. You need an authorised UK Representative. We order your stamps, handle all compliance — and can ship stamps to your factory so products leave China pre-stamped.

How it works ↓
UK Importer / Distributor

Importing or distributing in the UK?

You need HMRC approval as a VPD warehousekeeper. We handle the application, store your stock in duty suspension at Heathrow, and manage stamp fulfilment end to end.

Talk to us
UK Manufacturer / Warehousekeeper

Already hold an excise licence?

Your existing approval doesn’t automatically cover vaping products. You need a separate amendment — and the same 45-day processing applies. Don’t leave it late.

Check your position
UK Representative for Overseas Vaping Manufacturers

You can’t sell vapes in the UK without one

From 1 October 2026, every vaping product sold in the UK must carry an official duty stamp. Overseas manufacturers cannot apply for those stamps directly — HMRC requires them to appoint a UK Duty Stamp Representative first.

That representative doesn’t just sign paperwork. They carry the legal and financial liability — for stamp orders, monthly returns, 24-hour Gateway reporting, and any duty or penalties that arise.

Here’s something worth knowing: stamps can be applied at your factory in China. HMRC explicitly permits overseas application. We order the stamps from the HMRC-appointed supplier and ship them directly to your production line. Your team applies them before the goods leave the factory — products arrive in the UK pre-stamped, with no additional stamping step required at our end.

NG-Terminal is HMRC-authorised to act as your UK Representative. We serve manufacturers across China and Southeast Asia, with bilingual support in Mandarin and English.
Appoint us as your UK Rep →
Duty stamp application and compliance preparation for overseas vaping manufacturers
HMRC Approval for Vaping Manufacturers & Importers

How it works

1

We assess your situation

We identify which approvals you need — manufacturer, warehousekeeper, or UK Representative — and what documentation HMRC will require.

2

We prepare and submit

We write your application: premises plans, business plan, financial guarantee evidence. You review, approve, and we file with HMRC.

3

We handle your stamps

We order your stamps from the HMRC-appointed supplier. We can apply them here at Heathrow, or ship them directly to your factory abroad — your team applies them at source and goods arrive in the UK pre-stamped.

4

We file every month

VPD returns submitted by the 7th. Gateway scan events reported within 24 hours. Every month, without fail. You never have to think about it.

Start the process →
Heathrow bonded warehouse storage for duty-suspended vaping products
Heathrow Bonded Warehouse — Duty-Suspended Vaping Storage

Don’t pay duty until you sell

Products stored in our HMRC-approved excise warehouse at Heathrow sit in full duty suspension. No upfront tax payment. No capital tied up in stock you haven’t sold yet.

When you’re ready to release an order, we stamp the products and move them out. With a duty deferment account, the bill doesn’t land until the 29th of the following month.

For a 10,000-unit shipment of 10ml vapes at the current Bank of England base rate, the cash flow saving over three months can run to several thousand pounds. Use the calculator below to see your specific figure.

Calculate my saving →
Timeline

Three dates that matter

1 April 2026
Applications Open

HMRC opened applications on 1 April. The window is open — but processing takes 45+ working days. Apply as early as possible to guarantee approval in time.

1 October 2026
VPD Goes Live

£2.20 per 10ml becomes payable. All products entering the market must carry a duty stamp. Operating without approval means you must stop importing or manufacturing.

1 April 2027
Grace Period Ends

Every vaping product outside duty suspension must carry a valid stamp. HMRC has full seizure authority over non-compliant stock anywhere in the supply chain.

What is Vaping Products Duty?

HMRC is introducing a new excise duty on all vaping liquids sold in the UK from 1 October 2026 — £2.20 per 10ml, regardless of nicotine content. It brings vaping in line with tobacco and alcohol: registered, stamped, and duty-paid before it reaches the shelf.

Every business in the supply chain — manufacturer, importer, warehousekeeper — needs individual HMRC approval to carry on trading. The approval process takes a minimum of 45 working days, and HMRC has already urged businesses to apply now.

What NG-Terminal manages for you

  • HMRC VPD Warehousekeeper application — written and submitted on your behalf
  • UK Representative appointment for overseas manufacturers
  • Type A & Type B duty stamp ordering, storage and application
  • Heathrow bonded warehouse with full excise duty suspension
  • Monthly VPD returns filed by the 7th
  • 24-hour UK Gateway scan event reporting
  • Financial guarantee waiver assessment and support
Calculate Your VPD Liability

How much duty will you pay — and how much can you save?

💰

Duty & Savings Calculator

e.g. 2ml disposable, 10ml bottle
Total retail units imported or manufactured
e.g. 2ml disposable, 10ml bottle
Total cartons in this shipment
How many individual vapes per carton?
How long before all units leave the warehouse?
Used to calculate your financing saving
Shows duty as % of your retail price
Total Duty Liability
£0.00
£0.00 per unit
Cash Flow Saving
£0.00
with duty deferment
Non-Compliance Risk
£0.00
up to 30% of duty if unmanaged
Total Benefit
£0.00
enter retail price above
Total units—
Total liquid volume—
Duty rate£2.20 per 10ml
Duty per unit—
Deferment period—
BoE base rate—
Financing saving—
Penalty risk avoided (30% × duty)—
Combined benefit of using NGT—
💡 Cash flow saving = Total Duty × BoE Rate × (Months ÷ 12).  ⚠️ Indicative only. Contact our team for a tailored assessment.
✅ How NG-Terminal’s bonded warehouse protects your cash flow
Under HMRC excise duty suspension, goods held at Heathrow are not liable for duty until they leave. You release stock batch by batch — paying only for what you sell, when you sell it.
Get a Personalised Quote →
Frequently Asked Questions

Common questions about VPD compliance

I’m a Chinese manufacturer. What do I need to do to keep selling in the UK?+
You need an HMRC-authorised UK Duty Stamp Representative before you can do anything else. They apply for your approval, order your stamps, and carry the legal liability. Crucially, stamps can be applied at your factory in China — we order them and ship them to you, so your goods arrive in the UK pre-stamped with no extra handling step. Talk to us about acting as your UK Rep →
What exactly does a UK Representative do?+
They apply to HMRC on your behalf, order and hold your duty stamps, direct their application to packaging, file monthly VPD returns, report scan events to UK Gateway within 24 hours, and cover any duty or penalties that arise. It’s full accountability — not just administration. NG-Terminal is HMRC-authorised for this role. Find out more →
What does a UK manufacturer need to do?+
Apply directly to HMRC as a VPD Manufacturer and Warehousekeeper. You’ll need premises plans (fire exits in red), a business plan, 2 years of audited accounts, and a financial guarantee or waiver evidence. Allow at least 45 working days. We can manage the whole application →
What are Type A and Type B stamps?+
Type A (transitional) stamps are physical-only, available to order until 31 August 2026, cannot be affixed after 1 October 2026, and are non-refundable. Type B (digital) stamps have a data matrix code for PDA scanning and Gateway traceability — available from 1 September 2026, and unused ones can be returned. Both are 18mm × 42mm bespoke secure paper. Ask us about stamp ordering →
I already have an excise warehouse licence. Am I covered?+
No. Existing excise or customs warehousekeepers are not automatically approved for vaping products. You need to submit a separate amendment application from 1 April 2026 — the same 45-day processing window applies. Confirm your position with our team →
Can stamps be applied at our factory in China before shipping?+
Yes — HMRC explicitly permits stamps to be affixed outside the UK. As your UK Representative, we order the stamps from the HMRC-appointed supplier and arrange delivery directly to your production facility. Your team applies them on the line, and goods arrive in the UK pre-stamped. This removes the need for a separate stamping step at a UK warehouse and can simplify your supply chain significantly. Talk to us about this option →
How do I avoid paying duty upfront on a large shipment?+
Store your stock at our Heathrow bonded warehouse. Duty is suspended until you release goods. Add a duty deferment account and payment doesn’t land until the 29th of the following month. Use the calculator above to see the exact saving for your volumes.

Something we haven’t covered? Our compliance team picks up the phone.

Ask a Question →
Why NG-Terminal

Why choose NG-Terminal?

🏛
AEO & WOWGR Certified — HMRC-authorised excise operator. We can act as your UK Representative for overseas manufacturers.
🏭
Heathrow Bonded Warehouse — Excise duty suspension from arrival. Partial release means you pay only as you sell.
🏷
End-to-end stamp management — We order, receive, apply, and account for all duty stamps with a full HMRC audit trail.
📊
Monthly returns handled — VPD returns prepared and submitted on your behalf so deadlines are not missed.
📡
24-hour Gateway reporting — Scan events reported within HMRC's 24-hour window with sequence validation on site.

📧 ngtbd@ng-terminal.com

📞 +44 20 3582 2570

📍 Unit 1, Templar House, Skyport Drive, Heathrow, UB7 0LJ

Typically respond within one working day.

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