Regulation 10 Payment of duty: calculating volume
For the purposes of calculating duty under section 115 of the 2026 Act (excise duty: charge), the amount of vaping product is rounded, in the case of product whose volume is—
(a)
less than 1 litre, to the nearest 0.1 millilitres;
(b)
1 litre or more, to the nearest 1 millilitre.