# Finance Act 2026, Section 120: Stamping of vaping products

Extent: E+W+S+N.I.

(1) A vaping product must be stamped in accordance with regulations made under this Part and section 45 of TCTA 2018.
(2) For the purposes of this Part, a vaping product is stamped if a duty stamp is affixed to—
(a) the vaping product, or
(b) the retail packaging of the vaping product,
and a reference to a stamp being affixed to a vaping product includes a reference to a stamp being affixed to its retail packaging.
(3) The Commissioners may by regulations make provision—
(a) requiring a stamp to be linked to a particular vaping product;
(b) specifying information to be provided to HMRC for the purpose of paragraph (a) or otherwise in connection with a stamped vaping product.
(4) In this Part, a “duty stamp” means a document issued by the Commissioners that—
(a) is designed to be affixed to a vaping product or the retail packaging of a vaping product,
(b) is uniquely identifiable, and
(c) indicates that the product to which it is affixed is liable to vaping products duty.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/120 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-120
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.