The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331).
Lifecycle
Department
Made
23 Mar 2026
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In force
01 Apr 2026
Enabling power
The Commissioners for His Majesty’s Revenue and Customsmake these Regulations in exercise of the powers conferred by section 45(1) and (2)(h) of the Taxation (Cross-border Trade) Act 2018and section 119(2)(e) of the Finance Act 2026.
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