Key Points
● HMRC published red and yellow examples of transitional vaping duty stamps on September 1.
● The stamps measure 18mm by 42mm and must be attached to the outermost layer of retail packaging.
● Transitional stamps contain physical security features but do not support digital scanning or supply-chain tracking.
● Only digital stamps may be newly affixed from January 1, 2027, while all vaping products outside duty suspension must carry a valid stamp from April 1, 2027.
2Firsts
September 2, 2026
According to HM Revenue & Customs (HMRC) on September 1, 2026, the UK tax authority has published sample images of two transitional vaping duty stamps — one red and one yellow — one month before the Vaping Products Duty and Vaping Duty Stamps Scheme take effect.
HMRC’s press materials identify the two images as examples of a “red transitional stamp” and a “yellow transitional stamp,” with the designs credited to Cartor Security Printers / HMRC.
The release gives the vaping industry a first clear visual reference for the physical stamps that will begin appearing on retail packaging as the new tax regime takes effect.
HMRC has not, however, stated that the red and yellow versions correspond to different product types, nicotine strengths, volumes or tax categories. The colours should therefore not be interpreted as product-classification codes based on the information currently available.
Stamps Measure 18mm by 42mm
HMRC guidance states that vaping duty stamps are rectangular and measure 18 millimetres wide by 42 millimetres long.
They are produced using bespoke secure paper and are available in wet, or pre-glued, and dry, or unglued, formats.
The stamp must be attached to the outermost layer of the final retail packaging in a way that means the package cannot be opened without visibly and irreparably damaging the packaging, the stamp or both.
Where a product is sold without an outer box, the stamp may be applied to the bottle or other final retail packaging.
The requirement makes the stamp both a tax-compliance marker and a visible identifier of products intended for lawful sale in the UK market.
Red and Yellow Examples Are Transitional Stamps
The two samples released by HMRC are transitional vaping duty stamps rather than the full digital version.
Under HMRC rules, transitional stamps contain physical security features and use the same dimensions as digital stamps but do not contain the digital element and cannot be scanned.
The transitional system is intended to help businesses manage production and packaging before the digital stamp regime becomes fully established.
Approved UK manufacturers, UK representatives of overseas manufacturers and warehousekeepers can purchase transitional stamps until November 30, 2026 and affix them through December 31.
From January 1, 2027, businesses may no longer newly affix transitional stamps and must instead use digital vaping duty stamps.
Digital Stamps Became Available September 1
Digital vaping duty stamps also became available on September 1.
Unlike transitional stamps, the digital version includes a scannable element designed to support product authentication and traceability through the supply chain.
Businesses affixing digital stamps are required to activate them and record prescribed product information, including brand, product type, liquid volume, flavour and nicotine concentration.
Scanning is also required at specified points in the supply chain, including stamp affixing, certain movements under duty suspension and final release for consumption.
The system therefore goes beyond excise collection and creates a new digital product-identification and supply-chain tracking infrastructure for vaping products in the UK.
New Products Will Require Stamps From October 1
The Vaping Products Duty and Vaping Duty Stamps Scheme will take effect on October 1, 2026.
From that date, duty-liable vaping products manufactured in or imported into the UK and released for sale will generally need to carry a valid duty stamp.
Vaping Products Duty will be charged at a flat rate of £0.22 per millilitre, equivalent to £2.20 per 10ml.
The duty applies to vaping liquids regardless of whether they contain nicotine.
Eligible unstamped inventory manufactured or imported before October 1 may continue to be sold by retailers and wholesalers during a six-month transition period ending March 31, 2027.
From April 1, 2027, all vaping products outside duty suspension in the UK must carry a valid transitional or digital duty stamp.
Duty Stamps Become a Visible Part of UK Vape Compliance
Until now, industry attention around the UK’s new vape tax regime has largely focused on the £2.20-per-10ml duty rate, business approvals and inventory transition rules.
HMRC’s publication of the red and yellow transitional stamp samples introduces a more visible element of the regime at the product-packaging level.
As the October 1 implementation date approaches, duty stamps will begin appearing on vaping products in the UK and will become a key link between excise compliance, product authentication and, through digital stamps, future supply-chain traceability.
Follow 2Firsts for timely updates on global vaping taxation, product regulation and supply-chain compliance.
Cover Image: Cartor Security Printers / HMRCSources
Disclaimer
This article is provided solely for professional research, industry discussion, and informational purposes. Any references to brands, companies, products, technologies, or policies are made for factual reporting and analytical purposes only, and do not constitute endorsement, recommendation, promotion, or advertising by 2Firsts.
Nicotine-containing products, including but not limited to cigarettes, e-cigarettes, heated tobacco products, and nicotine pouches, carry significant health risks. Readers are responsible for complying with all applicable laws and regulations in their respective jurisdictions, including age restrictions and access limitations.
The information contained in this article should not be regarded as investment, legal, medical, regulatory, or commercial advice. While 2Firsts strives to ensure the accuracy and reliability of its content, it does not assume liability for any direct or indirect loss arising from errors, omissions, inaccuracies, or reliance on the information contained herein.
This article is not intended for individuals below the legal age for accessing tobacco or nicotine-related information in their jurisdiction.
Copyright Notice
This article is either original content produced by 2Firsts or content reproduced, translated, summarized, or adapted from third-party sources with attribution where applicable. The intellectual property rights of the original content remain with 2Firsts or the respective original rights holders.
No individual or organization may copy, reproduce, distribute, republish, modify, translate, or otherwise use this content without prior authorization. Any unauthorized use may result in legal action.
For copyright-related inquiries, corrections, or removal requests, please contact: info@2firsts.com.
AI-Assisted Translation and Editing Notice
Portions of this article may have been translated, edited, or reviewed with the assistance of artificial intelligence tools to improve efficiency and readability. Due to the limitations of AI-assisted translation and editing, discrepancies, omissions, or inaccuracies may exist when compared with the original source.
Where applicable, readers are advised to refer to the original source for the most complete and accurate information. If you identify any errors or believe that any content infringes upon your rights, please contact us at info@2firsts.com, and we will review and address the matter promptly.
