From today, eligible legacy stock, new duty-stamped products, different cost bases and new supplier checks will all be in the market at the same time.

The duty itself is straightforward: £2.20 per 10ml of vaping liquid, applying to both nicotine and nicotine-free liquids. Products manufactured or imported for the UK market from 1 October generally need a Vaping Duty Stamp when released, unless they are moving under a duty-suspension arrangement (HMRC: New Vaping Products Duty comes into effect).

The bigger question for retailers is: what should I do differently from today? This update from VB Distribution's Retailer Knowledge Hub sets out what is changing, what to check and what to prepare for next.

Don't Panic About the Unstamped Stock Already on Your Shelves

A common misconception around 1 October is that every unstamped vape suddenly has to disappear. It doesn't. Eligible vaping products produced or imported into the UK before 1 October 2026 can continue to be stored and sold without a duty stamp until 31 March 2027 (GOV.UK: Handling wholesale or retail vaping products in the UK).

That gives retailers time, but not room for complacency. Six months passes quickly in stock terms. A fast-moving line may sell through within days, while a slower flavour or format could still be on the shelf months from now. Separate your current stock into three groups:

The objective is simple: know what you have, where it came from and how quickly it sells.

By 1 April 2027, all vaping products outside duty suspension must carry a duty stamp. Any remaining unstamped stock should have been sold, returned to the supplier or otherwise lawfully dealt with.

Being Offered Unstamped Stock After Today? Ask One More Question.

Unstamped stock appearing after 1 October is not automatically illicit. It may have been legitimately produced or imported before the new regime began, but "it's old stock" is not evidence on its own. If you are offered unstamped products after 1 October, keep evidence of why they do not need a stamp, such as proof they were produced or imported before 1 October.

Don't buy on price alone. Buy on evidence. That principle matters more while duty-paid and legacy stock coexist.

Your Goods-In Process Has Changed

Checking a delivery can no longer mean simply counting boxes against an invoice. As duty-stamped products move through the supply chain, build a basic vaping duty stamp check into goods-in. Check four things before stock reaches your shelf:

• Product: Is it the product and quantity you ordered?
• Stamp: Where a Vaping Duty Stamp is required, is it present, intact and correctly applied?
• Paperwork: Does the product match the invoice and delivery documentation?
• Supplier: Do you know where the stock came from and, if it is unstamped, why it remains eligible?

Retailers selling only duty-paid vaping products do not need to register for VPD or the Vaping Duty Stamps Scheme. They still play an important role in checking what they buy and sell.

You Are Going to See Two Types of Vaping Duty Stamp

During the transition, retailers may see both transitional and digital Vaping Duty Stamps. HMRC has published examples of transitional stamps in both red and yellow.

Transitional stamps carry physical security features only and are not scanned. Digital stamps add a scannable code that supports authentication and supply-chain traceability. HMRC has said retailers and consumers will be able to scan them to check whether a product is genuine.

Don't Be Surprised if Prices Start Looking Different

Two similar products may temporarily have different costs. The market may hold eligible legacy stock produced or imported before 1 October alongside newer stock entering the duty-paid system.

Final wholesale and retail prices remain a commercial decision, but the duty creates a different cost base for newer products. Weigh price alongside evidence, margin, rate of sale and the transition time left. A product that looks cheaper today may become harder to sell before the transition closes.

Duty-Stamped Hayati Stock Is Starting to Arrive

Now that VPD is live, the question has changed from "Are you ready for VPD?" to "When can you actually supply duty-stamped stock?"

As the official master distributor for Hayati® in the UK, VB Distribution has its first duty-stamped Hayati products scheduled to arrive from mid-October, starting with:

• Hayati® Pro Ultra+ 25K (Pro Ultra+ 25000 Puffs)
• Hayati® Pro Max+ 6K (Pro Max+ 6000 Puffs)

Further VPD-ready ranges are expected to follow. This is the point where VPD readiness moves from planning and approvals into physical supply. Retailers buying Hayati wholesale in the UK can see the current range in our Hayati® wholesale collection, and launch details on the duty-stamped Hayati® stock page.

Retailers and wholesalers planning their range should speak to suppliers now about:

• When stamped stock will become available
• Which SKUs will transition first
• How pricing will change
• How legacy stock should be managed alongside new stock
• What supporting documentation they can expect

Plan for 31 March Now

The transitional sell-through period ends on 31 March 2027. From 1 April 2027, all vaping products outside duty suspension must carry a valid Vaping Duty Stamp.

Work backwards from that date. If a product normally takes five months to sell through, your March problem may actually begin in October or November. The coming months should be about control, not panic.

Your VPD Checklist

• Know what unstamped stock you hold.
• Prove where it came from.
• Rotate older eligible inventory.
• Check stamped stock as it arrives.
• Question anything that does not make sense.
• Plan for 31 March now.

Frequently Asked Questions

When did Vaping Products Duty start in the UK? Vaping Products Duty started on 1 October 2026. It is charged at £2.20 per 10ml of vaping liquid, on both nicotine and nicotine-free liquids.

Can I still sell unstamped vapes? Yes, if they are eligible stock produced or imported before 1 October 2026. You can sell them until 31 March 2027. From 1 April 2027, all vaping products outside duty suspension must carry a valid Vaping Duty Stamp.

What is the difference between transitional and digital vaping duty stamps? Transitional stamps, in red or yellow, carry physical security features only and are not scanned. Digital stamps add a scannable code for authentication and traceability. From 1 January 2027, only digital stamps can be newly affixed.

Who is the Hayati UK distributor? VB Distribution (VB GLOBAL BRANDS LTD) is the Hayati® UK Master Distributor. It supplies the UK-compliant Hayati® range duty-paid from its HMRC-approved bonded warehouse.

Where can I buy Hayati wholesale in the UK? Trade customers can buy Hayati® wholesale in the UK from VB Distribution by opening a trade account. The current range is on the Hayati® wholesale collection.

When will duty-stamped Hayati stock arrive? The Hayati® Pro Ultra+ 25K and Pro Max+ 6K are scheduled to arrive duty-stamped from mid-October 2026. Further VPD-ready ranges are expected to follow.

VPD has started, but the transition is only beginning. The Retailer Knowledge Hub will continue covering legacy stock, supplier checks, damaged or missing stamps, digital verification, pricing, duty-ready ranges and upcoming compliance deadlines.