# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Introduction: Introductory text


EXCISE
Made 23rd March 2026
Laid before the House of Commons 25th March 2026
Coming into force in accordance with regulation 1(2) and (3)
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018 and sections 119(2)(a), (b) and (c), 121(2), 122(5)(a), (c) and (d), 123(7)(a) and 137(1) and (2) of the Finance Act 2026.
The Treasury make these Regulations in exercise of the powers conferred by sections 137(1) and (2) and 141(3), (6)(a) and (7) of the Finance Act 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/331/introduction (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.