{
  "url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/note",
  "json_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/note.json",
  "legislation": "uksi/2026/331",
  "legislation_title": "The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).\nPart 1 provides for citation, commencement, appointed day and interpretation.\nPart 2 makes provision in relation to vaping products approvals, which are required for the production and storage of vaping products. Regulation 4 sets out the circumstances in which such approvals are required, as well as factors the Commissioners are to take into consideration when deciding whether to approve a person. Regulation 5 provides that carrying out a limited type of production does not require an approval under these Regulations, provided such production takes place on premises listed in, and in accordance with, another customs or excise approval. Regulation 6 sets out the process for notifying the Commissioners of any changes to a vaping-related business, while regulation 7 does the same for cases where, for a period of time, an approved person has not yet started producing or storing vaping products or, alternatively, has stopped doing so.\nPart 3 makes provision for measuring the volume of vaping products.\nPart 4 provides that vaping products must be packaged in retail packaging at or before an excise duty point.\nPart 5 makes provision in relation to payments and returns. Regulation 10 sets out how the amount of duty payable is to be calculated referable to the volume of a vaping product. Regulation 11 makes provision for the time and method by which duty must be paid. Regulation 12 makes provision for the requirement to make a return.\nPart 6 relates to spoilt vaping products. Regulation 13 makes provision for the destruction of spoilt vaping products, and regulation 14 does so for the remittance and repayment of duty in respect of those products. Regulation 15 enables the Commissioners to cancel remittances or repayments of duty in certain circumstances. Regulation 16 makes provision for record-keeping in respect of remittances and repayments of duty.\nPart 7 makes provision for drawback to be set against amounts of duty payable or paid.\nPart 8 makes provision for record-keeping in respect of vaping products produced and stored under these Regulations.\nPart 9 makes provision in relation to transitional duty stamps, which, but for their not having a visible feature that is capable of being scanned, are equivalent to duty stamps in terms of function and purpose. Regulation 19 provides that, for a specified period, vaping products provisions in the Finance Act 2026 have effect in respect of transitional duty stamps in the same way as they do for duty stamps. It also ensures that provisions in these Regulations relating to the scanning of duty stamps do not apply to transitional duty stamps.\nPart 10 makes provision in relation to duty stamps approvals. Regulation 20 makes provision for approved stamp holder applications, and regulation 21 does so for UK representative approvals. Regulation 22 sets out the requirements for notifying the Commissioners of an intention to have either of those approvals varied or revoked, and the way in which such a notification takes effect as a variation or revocation. Regulation 23 makes provision for Commissioners to vary or revoke either of those approvals.\nPart 11 makes provision for the Commissioners to limit the number of duty stamps issued to approved stamp holders, or in respect of overseas persons, for specified periods.\nPart 12 makes provision for the Commissioners to charge fees in respect of the issue and management of duty stamps.\nPart 13 makes provision for the affixing of duty stamps. Regulation 26 enables the Commissioners to specify the method by which duty stamps must be affixed to vaping products, and regulation 27 does so in respect of the destruction of duty stamps issued and delivered but not affixed. Regulation 28 makes provision for where the stamping of vaping products must take place in the UK and overseas, and regulation 29 does so in relation to the activation of duty stamps. Regulation 30 places restrictions on when duty stamps may be affixed to vaping products.\nPart 14 makes provision in relation to constructive removal.\nPart 15 makes provision in relation to the scanning of duty stamps affixed to vaping products. Regulation 32 sets out various circumstances in which, and times at which, duty stamps must be scanned in respect of vaping products intended for consumption in the United Kingdom. Regulation 33 makes provision for the scanning and treatment of duty stamps already affixed to vaping products that become intended for consumption outside the United Kingdom. Regulation 34 sets out exceptions to the requirement to scan duty stamps, and explains what must be done in the alternative.\nPart 16 makes provision for dealing with duty stamps affixed or scanned in error.\nPart 17 makes provision for lost, stolen and damaged duty stamps. Regulation 36 sets out the notification requirements for lost and stolen duty stamps. Regulation 37 does the same for damaged duty stamps, in addition to making provision for how they are to be dealt with.\nPart 18 makes provision for record-keeping in relation to duty stamps.\nPart 19 makes provision for an exception to the offence of possessing a duty stamp.\nPart 20 makes it so that stamped vaping products produced or imported into the United Kingdom before 1st October 2026 must be held on, and not removed from, certain premises before that date, other than in accordance with such conditions or restrictions as the Commissioners may specify.\nPart 21 makes provision in relation to duty-free supplies for the Royal Navy.\nPart 22 makes provision in relation to travellers’ allowances for vaping products.\nPart 23 makes provision in relation to drawback, which is not available in respect of spoilt vaping products (for which a claimant must instead use the provisions referred to in Part 6).\nPart 24 amends and modifies the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (“HMDP 2010”). Regulation 44 amends HMDP 2010 by setting out the circumstances in which vaping products moving under duty suspension arrangements are considered to have been released for consumption in the United Kingdom (and, conversely, the circumstances in which they are not so considered). Regulation 45 modifies HMDP 2010 where, in certain circumstances, vaping products are moved between Northern Ireland and member states of the European Union (in either direction) without passing through Great Britain.\nAny notices referred to in these Regulations will be published at https://www.gov.uk/government/collections/vaping-products-duty-and-vaping-duty-stamps-detailed-information. A person unable to access the notices electronically may access them in hard copy by post free of charge on application to Vaping Products Policy, Indirect Tax, HM Revenue & Customs, Trinity Bridge House, 2 Dearmans Place, Salford, M3 5BS.\nA Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside the Finance (No. 2) Bill 2025 and is available on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/331/note",
    "retrieved_at": "2026-10-28T21:03:41.887471+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}