The UK will introduce its new Vaping Products Duty (VPD) on October 1, applying to all vaping liquids, including nicotine-free products. The measure is expected to significantly boost government revenue, with vaping duty receipts projected to rise from £135 million in fiscal 2026/27 to £565 million by 2030/31.
Under the new rules, travelers aged 17 and older entering Great Britain will be allowed to bring in up to 50ml of vaping liquid duty-free for personal use. Anyone carrying more than 50ml must declare the products and pay duty on the entire quantity, not just the excess amount.
Northern Ireland will operate under different arrangements due to its access to the EU goods market. Travelers arriving directly from EU countries may continue bringing unlimited quantities of vaping liquid for personal use without paying duty, while arrivals from non-EU countries remain subject to existing personal goods allowances.
The new duty and traveler limits are expected to affect duty-free retailers serving UK-bound passengers, potentially reducing purchase volumes and prompting adjustments to product assortments. HMRC has urged retailers and stakeholders to provide clear passenger guidance to minimize border non-compliance.