From 1 October 2026, Vaping Products Duty applies at £2.20 per 10ml of vaping liquid, whether or not it contains nicotine. From the same date, liable vaping products released onto the UK market must carry a valid vaping duty stamp. For the next several months, retailers will see two different stamp types on stock arriving in the same delivery, which is why understanding the transitional stamp specifically matters right now.

What the Transitional Duty Stamp Actually Is

The scheme runs on two stamp types during its rollout. Both carry the same physical security features and the same dimensions, 42mm by 18mm.

The transitional stamp carries those physical security features but does not include a scannable digital element. It exists to give the supply chain a bridge into the full digital system without holding up stock that is ready to move. HMRC-approved operators have been able to purchase transitional stamps since 1 April 2026.

The digital stamp carries the same physical features plus a scannable code used for authentication and supply chain tracing. Digital stamps have been available to purchase since 1 September 2026.

HMRC Publishes Examples of Transitional Vaping Duty Stamps (RED & YELLOW

Key VDS Timeline

How Retailers Should Check Stamped Stock

Retailers and wholesalers who only buy and sell duty-paid vaping products do not need to apply for VPD or VDS approval themselves. What they do need, from 1 October 2026, is a consistent goods-in check. On every delivery, that means confirming the following.

1. Whether the product carries a vaping duty stamp, where one is required.
2. Whether the stamp is on the outermost retail packaging and seals it, so the pack cannot be opened without damaging either the stamp or the packaging.
3. Where the product came from, and whether the supplier can produce normal commercial records such as invoices and delivery notes.
4. If the product is unstamped, whether the supplier can evidence it was produced or imported before 1 October 2026, and is therefore covered by the grace period.

If anything looks wrong, unclear or inconsistent, HMRC's guidance is direct: resolve it before the product is bought or sold. If the business cannot satisfy itself that stock is legitimate, it should not buy, supply or sell it.

Training Staff on the Transitional Stamp

This is not a task that should sit only with owners or buyers. Anyone receiving, checking, merchandising or selling vaping products needs the basics, and needs them before stamped stock starts arriving in volume. A short briefing should cover the following.

1. Both stamp types are valid. A transitional stamp without a scan code is not a fault. Staff should not reject or query stock on that basis alone.
2. What a valid stamp looks like on the pack: present on the outermost retail packaging, sealing the opening, undamaged.
3. What counts as a red flag: a stamp that is missing, torn, appears reused, is positioned somewhere that does not seal the pack, or is attached to the wrong packaging.
4. What to do with unstamped stock after 1 October. Not an automatic reject. If the supplier can evidence the stock was produced or imported before 1 October 2026, it is legitimately covered by the grace period until 31 March 2027. If they cannot, it should not be sold.
5. Who to escalate to. Staff should know who in the business handles quarantining suspect stock, checking supplier documentation, and following up with the supplier.

Records to Keep

HMRC expects clear business records showing where stock came from and what checks were carried out, kept for at least six years. That means supplier details, invoices, delivery notes, dates received, and a note of what was checked and what action was taken on anything that looked unclear.

This matters most during the transition window, from 1 October 2026 to 31 March 2027, when stamped and legitimately unstamped stock will both be circulating in the market at the same time. A retailer that can produce clean, dated records for its unstamped stock is in a materially stronger position than one that cannot.

Before 1 October

With less than a month to go, the retailers and wholesalers best placed for 1 October will be the ones who have already turned this guidance into a routine: supplier conversations had, staff briefed, goods-in checks built into normal procedure, and records ready before HMRC needs to ask for them.