Interview with HM Revenue & Customs: UK’s New Vaping Duty Stamp

In October 2026, the UK will introduce an advanced fiscal marking system for vaping products. The new Vaping Duty Stamps Scheme combines a secure physical stamp with digital tracking and public authentication tools, creating a ‘phygital’ (physical and digital) system designed to support the supply chain, tax collection, consumer protection and enforcement.

Tim McIntyre, Chair of the International Tax Stamp, Authentication & Traceability Association, spoke to Becky Payne, Policy Lead for the Vaping Duty Stamps Scheme at HM Revenue & Customs (HMRC), and Chris Trust, HMRC’s Head of Legislation and Delivery, about the new scheme and how it will work in practice.

Becky and Chris described why the UK opted for a physical stamp rather than a purely digital solution, how controls will apply for overseas manufacturers, and how the system has been designed to accommodate businesses ranging from multinational manufacturers to small independent vape producers.

Q: What started the UK on the journey towards applying excise to vaping products?