# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, 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.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/10 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.