The Vaping Products (Production, Duty Stamps and Commencement) 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 Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338).
Lifecycle
Department
Made
23 Mar 2026
—
Comes into force
TBC
Enabling power
The Commissioners for His Majesty’s Revenue and Customsmake these Regulations in exercise of the powers conferred by sections 45(1), (2)(a), (b), (c), (d), (f), (g), (h), (i) and (j) and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018and sections 119(2)(a), (b) and (c), 121(2), 122(5)(a), (c) and (d), 123(7)(a) and 137(1) and (2) of the Finance Act 2026. The Treasury make these Regulations in exercise of the powers conferred by sections 137(1) and (2) and 141(3), (6)(a) and (7) of the Finance Act 2026.
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