From 1 October 2026 HMRC charges Vaping Products Duty on every vaping liquid brought into the UK. It is £2.20 per 10ml, and it applies whether the liquid contains nicotine or not. VAT is charged on top of the duty, so the real cost on a 10ml bottle is about £2.64.
This is a tax, not a supplier decision. Every vape shop, wholesaler and website in the country pays the same rate on new stock.
What it adds to the things people actually buy
The duty is charged per millilitre of liquid, so the bigger the pod, the bigger the increase. A prefilled pod for a 6000 puff device holds about 12ml — six bottles' worth of liquid in one pod.
| Item | Liquid | Duty | With VAT |
|---|---|---|---|
| 10ml nic salt bottle | 10ml | £2.20 | £2.64 |
| Box of 10 bottles | 100ml | £22.00 | £26.40 |
| 6K prefilled pod | 12ml | £2.64 | £3.17 |
| Box of 5 6K pods | 60ml | £13.20 | £15.84 |
| 25K prefilled pod | ~20ml | £4.40 | £5.28 |
In practice that means boxes which cost £16 wholesale before the duty cost over £32 after it. Shelf prices across the UK will rise by something like 40 to 60 per cent on pod systems and e-liquids as duty-paid stock works through.
Stock bought before 1 October is exempt until 31 March 2027
There is a six month grace period. Stock that was already in the UK before 1 October 2026 carries no duty and no duty stamp, and wholesalers and retailers can legally sell it until 31 March 2027. From 1 April 2027 every vaping product sold must carry a valid duty stamp, and anything unstamped cannot legally be sold after that date.
So for the next six months there are two prices in the market: pre-duty stock at the old price, and duty-paid stock at the new one.
The duty stamp timeline
- 1 October 2026 — duty starts. Stamps begin appearing on retail packaging.
- 31 December 2026 — last day for transitional stamps without digital features.
- 1 January 2027 — digital stamps mandatory on new products.
- 31 March 2027 — last day to sell unstamped pre-duty stock.
- 1 April 2027 — everything sold must carry a valid duty stamp.
What is not affected
Nicotine pouches carry no duty. Pablo, KILLA, VELO, Iceberg and Siberia are not vaping products, so there is no duty, no stamp and no price rise on them. They are the one nicotine category whose price has not moved, which is worth knowing if you run a shop and are looking at your margins this month.
Hardware is also unaffected. The duty is on liquid, so refillable kits like the Vaporesso XROS and OXVA Xlim do not carry it. The e-liquid you fill them with does.
Where we stand
Our stock was bought into the country before the deadline, so it is pre-duty and legal to sell unstamped until 31 March 2027.
We have put prices up on a handful of lines where we have already had to restock at duty-paid cost. Everything else is unchanged while the pre-duty stock lasts.
| Line | Was | Now |
|---|---|---|
| Hayati Pro Max Plus 6000 pods, box of 5 | £21.99 | £24.99 |
| Hayati Pro Max Plus 6000 kit, box of 5 | £30.49 | £35.99 |
| Hayati Pro Ultra Plus 25K pods, box of 5 | £28.99 | £35.49 |
| Hayati Pro Ultra Plus 25K kit, box of 5 | £39.99 | £44.99 |
| Nic salts, box of 10 (Elux, Hayati, SKE, RnM) | £12.49–£14.99 | £16.49–£18.99 |
Those rises are smaller than the duty itself. The duty on a box of 5 6K pods is £15.84; we have added £3.00. We are absorbing the difference out of pre-duty stock for as long as it lasts, and when it runs out our prices move the rest of the way, like everyone else's.
Trade prices while the pre-duty stock lasts
If you buy by the box, the volume break applies automatically in the basket. No account, no application, no minimum order.
| Hayati 6K prefilled pods | Price a box of 5 | Per pod |
|---|---|---|
| 1–4 boxes | £24.99 | £5.00 |
| 5–9 boxes | £21.99 | £4.40 |
| 10+ boxes | £19.99 | £4.00 |
Every flavour counts towards the break. At £8.99 a pod on the shelf, a 10-box order leaves £249.60 in the till. Full trade prices on every line are published at astrovapes.co.uk/pages/wholesale.
Common questions
Does the duty apply to nicotine-free liquid?
Yes. The rate is the same whether the liquid contains nicotine or not.
Is this on top of VAT?
Yes. Duty is charged first, then VAT is charged on the duty-inclusive price. £2.20 of duty costs £2.64 at the till.
Can shops still sell their existing stock?
Yes, until 31 March 2027. After that, unstamped product cannot be sold.
Are nicotine pouches going to be taxed too?
Nothing has been announced. Pouches currently carry VAT only.
Who pays the duty?
Manufacturers, importers and approved warehousekeepers account for it, and it is passed down the chain in the price.
Official guidance: New Vaping Products Duty comes into effect, GOV.UK.
