UK to Implement e-cigarette Product Tax and Stamp Plan from October 1, 2026

• The UK government will implement a tax on e-cigarette products (VPD) starting from October 1, 2026, and will simultaneously introduce a tax stamp scheme for e-cigarettes (VDS). 

• All e-cigarette products manufactured or imported in the UK must bear a tax stamp, which will only be issued to approved manufacturers and importers. 

• Businesses must apply for approval from Her Majesty's Revenue and Customs (HMRC) starting from April 1, 2026. A transitional tax stamp system will be introduced before the official implementation to assist businesses during the transition. 

• Violations will result in confiscated goods, civil penalties, and criminal sanctions. If criminal activities are involved, courts may prohibit the premises from continuing to operate as an e-cigarette shop.