Acme Vape Ltd, the company behind IVG, says it has secured UK tax approvals for warehousing and duty stamps ahead of the Oct. 1 vape tax launch. The permissions let the company manage stock under the new rules, not avoid the new e-liquid tax.
In a statement dated Sept. 3, Acme said its Preston excise warehouse would hold eligible products under duty suspension. Its separate Vaping Duty Stamps Scheme approval allows it to buy and apply official stamps. The company said it had spent months preparing warehouse controls, packaging processes, and stamp-tracking systems.
Under HM Revenue & Customs (HMRC) rules, duty suspension lets approved businesses defer payment while eligible stock remains in an approved arrangement. Tax becomes payable when products leave that arrangement for UK sale or supply. It changes when the tax falls due, not whether it is owed.
The Vaping Products Duty starts Oct. 1, 2026, at 22 pence per milliliter on liquid manufactured in or imported into the UK. That means 44 pence on a 2 mL pod, £2.20 on a 10 mL bottle, and £22 on a 100 mL bottle. Nicotine-free e-liquid faces the same rate as nicotine-containing products. HMRC says passing the cost along the supply chain is a commercial decision, not a mandated retail price increase.
Under the stamping rules, duty stamps seal a product's outermost retail packaging. Digital stamps are still physical labels, with scannable codes for authentication and tracking. Transitional stamps can be bought until Nov. 30 and applied through Dec. 31. From Jan. 1, 2027, only digital stamps may be applied.
There is a separate six-month window for existing unstamped stock, covering products manufactured in or imported into the UK before Oct. 1. Eligible stock can still be sold through March 31, 2027. From April 1, all vaping products outside duty suspension must carry a valid stamp. Shops selling only duty-paid products do not need duty or stamp-scheme approval.
HMRC's Sept. 1 warning leaves little room for manufacturers that miss the deadline. Businesses without required approval cannot manufacture vaping products from Oct. 1 and may face civil or criminal sanctions. The agency tells retailers and wholesalers to check suppliers' stock and retain evidence that any unstamped products qualify for the transition.
HMRC's announcement also acknowledges that vaping is less harmful than smoking and can help adults quit. But the new tax is based on liquid volume, not nicotine content. Cutting nicotine to zero will not reduce the duty charged on the same volume of e-liquid.
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