HM Revenue & Customs (HMRC) has unveiled sample designs for transitional vaping duty stamps, featuring both red and yellow versions. These stamps will accompany the implementation of the UK’s Vaping Products Duty and Vaping Duty Stamps Scheme, set to take effect on October 1, 2026. While the transitional stamps incorporate physical anti-counterfeiting features, they lack digital scanning capabilities; approved businesses may purchase them by November 30, 2026, and must affix them by December 31, 2026. HMRC has not yet specified whether the red and yellow designs correspond to distinct product categories or tax statuses.
Key Summary
- On September 1, HMRC unveiled sample designs for two transitional vaping duty stamps: red and yellow.
- The stamps measure 18mm x 42mm and must be affixed to the outermost layer of the final retail packaging.
- The transitional stamps feature physical anti-counterfeiting elements but lack digital scanning or supply chain tracking capabilities.
- From January 1, 2027, only digital duty stamps may be newly affixed; from April 1, 2027, all vaping products in the UK market, excluding those in a duty-suspended state, must bear a valid duty stamp.
HMRC Releases First Sample Designs for Transitional Vaping Duty Stamps
September 2, 2026. According to information released by HM Revenue & Customs (HMRC) on September 1. 2026—one month before the official launch of the UK’s Vaping Products Duty and Vaping Duty Stamps Scheme—HMRC publicly displayed sample designs for two transitional vaping duty stamps: a red version and a yellow version.
HMRC materials indicate that the two samples were provided by Cartor Security Printers/HMRC and are explicitly labeled as “red transitional stamp” and “yellow transitional stamp.”
This release marks the first time the industry has seen a tangible design for the UK’s upcoming vaping duty stamps.
However, HMRC’s public disclosures to date do not indicate that the red and yellow stamps represent different product categories, nicotine strengths, capacities, or other tax statuses. Therefore, the two colors should not currently be interpreted as indicators of product classification.
Vaping Duty Stamp Size and Packaging Requirements
According to the technical specifications published by HMRC. The vaping duty stamp is rectangular, measuring 18mm wide and 42mm long, and is produced using specialized security paper.
The stamps are available in two forms: pre-glued “wet stamps” and unglued “dry stamps.”
The stamp must be affixed to the outermost layer of the final retail packaging of the vaping product and secured in a way that ensures opening the package causes visible and irreversible damage to the packaging, the stamp, or both.
If a product lacks an outer carton, the stamp may be affixed directly to the packaging that serves as the final retail unit, such as the bottle itself.
This requirement means the stamp serves not only as proof of tax compliance but also as a physical identifier that may help consumers and enforcement authorities recognize products intended for legal sale in the UK market.
Red and Yellow Samples Represent Transitional Duty Stamps
The versions released by HMRC are transitional vaping duty stamps rather than the full digital version.
Under the official rules, transitional stamps contain the required physical anti-counterfeiting features and share the same dimensions as standard stamps, but they do not include digital functionality and cannot be scanned.
This arrangement is intended to help businesses transition their production and packaging processes ahead of the full rollout of digital duty stamps.
Approved UK manufacturers. UK representatives of overseas manufacturers and warehouse operators may purchase transitional stamps until November 30, 2026, and affix them to eligible vaping product packaging until December 31, 2026.
From January 1, 2027, businesses will no longer be permitted to apply transitional stamps and must use digital vaping duty stamps instead.
Digital Vaping Duty Stamps Became Available on September 1
Coinciding with the release of the transitional stamp samples. The UK’s digital vaping duty stamps officially became available for use on September 1.
Unlike transitional stamps, digital stamps include scanning capabilities for product authentication and supply chain tracking.
HMRC requires businesses to activate the digital stamp and record relevant product information—such as brand, product type, liquid volume, flavor, and nicotine concentration—when affixing the stamp. Scanning is also required at specific points along the supply chain, including tax stamp application, certain bonded transport operations, and the final entry of products into the market.
Consequently, the vaping duty stamp system established by the UK serves not only as proof of excise duty compliance but also as a digital regulatory tool covering product identification and supply chain tracking.
Products Placed on the UK Market From October 1 Must Bear Duty Stamps
The UK’s Vaping Products Duty and Vaping Duty Stamps Scheme will officially come into effect on October 1, 2026.
From this date, taxable vaping products manufactured in or imported into the UK and officially placed on the UK market must, in principle, bear a valid duty stamp.
The duty on vaping products is levied based on liquid volume at a rate of £0.22 per milliliter, equivalent to £2.20 per 10 milliliters.
The scope of the duty covers both nicotine-containing and nicotine-free vaping liquids.
Retailers and wholesalers may continue to sell existing stock manufactured or imported before October 1, but lacking duty stamps, during a six-month transition period ending on March 31, 2027.
From April 1, 2027, all vaping products circulating in the UK market that are not under excise duty suspension must bear a valid transitional or digital duty stamp.
Duty Stamps Become a Visible Part of the UK Vaping Compliance System
Previously, industry attention regarding the UK vaping tax regime focused primarily on the £2.20-per-10ml duty rate, business registration requirements, and transitional arrangements for existing inventory.
The official release of sample images for the red and yellow transitional duty stamps marks the first time the new regulatory system has presented a clear visual identifier that will appear on product packaging.
As the October 1 implementation date approaches, duty stamps are expected to become an increasingly visible part of vaping product packaging in the UK. The system links excise duty compliance with product identification and, through the digital stamp system, future supply chain tracking.
The industry will also be watching for further clarification from HMRC on whether the red and yellow transitional stamp designs have different administrative purposes or whether the color distinction is primarily related to stamp production and security design.
