# The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, Regulation 44: Amendments to HMDP 2010


(1) HMDP 2010 is amended in accordance with paragraphs (2) to (6).
(2) In regulation 3(1)—
(a) in the definition of “authorised warehousekeeper”, after sub-paragraph (v) insert—
“(vi) a person approved under regulation 4 of the VP(PDSC)R 2026;”;
(b) in the definition of “tax warehouse”, after sub-paragraph (a)(v) insert—
“(vi) any premises in respect of which a person is approved under regulation 4 of the VP(PDSC)R 2026;”;
(c) at the appropriate places insert—
““FA 2026” means the Finance Act 2026;”;
““vaping product” has the meaning given by section 116(1) of FA 2026;”;
““VP(PDSC)R 2026” means the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026.”.
(3) In regulation 7(1)—
(a) for sub-paragraph (a) substitute—
“(a) they leave any tax warehouse in the United Kingdom or are otherwise made available for consumption (including consumption in a tax warehouse) unless paragraph (2A) applies;”;
(b) for sub-paragraph (g) substitute—
“(g) they leave a place of importation in the United Kingdom unless paragraph (2A) applies;”.
(4) After regulation 7(2) insert—
“(2A) This paragraph applies where—
(a) in the case of vaping products not in retail packaging and excise goods that are not vaping products, the goods are dispatched to one of the destinations referred to in regulation 37(1)(a);
(b) in the case of vaping products in retail packaging, the products are dispatched—
(i) in the case of a movement falling within paragraph (1)(a), on a warehouse retail vaping journey;
(ii) in the case of a movement falling within paragraph (1)(g), on an import retail vaping journey;
(iii) to a place from where they will leave the territory of the United Kingdom.
(2B) Where paragraph (2A) applies, excise goods must be moved in accordance with the conditions specified in regulation 39.”.
(5) For regulation 7(6) substitute—
“(6) In this regulation—
“import retail vaping journey” means a movement from a place of importation in the United Kingdom to a tax warehouse approved in relation to vaping products;
“manufacturer” has the meaning given by regulation 3(1) of the Tobacco Products Regulations 2001;
“produced”, in the context of vaping products, has the meaning given by section 117 of FA 2026 (production of vaping products);
“retail packaging” has the meaning given by section 140 of FA 2026;
“warehouse retail vaping journey” means a movement from premises on which they were produced to a tax warehouse approved in relation to vaping products.”.
(6) In regulation 56A—
(a) in the words before sub-paragraph (a) of paragraph (1), before “Parts 8 and 9” insert “Except where paragraph (1A) applies,”;
(b) after paragraph (1) insert—
“(1A) This paragraph applies where the movement is of vaping products.”.

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Source: https://www.legislation.gov.uk/uksi/2026/331/regulation/44 (the official version)
Page: https://openlegislation.uk/vaping-products-production-duty-stamps-and-commencement-regulations-2026/regulation-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.