This guide is for adults aged 18+ who currently smoke or vape. Nicotine is addictive. If you do not smoke or vape, do not start.
Vaping Products Duty (VPD) started on 1 October 2026, yet many vape prices look the same as they did in September. Pre-duty stock explains the gap. HMRC lets shops sell vaping products made or imported before 1 October 2026 without a duty stamp until 31 March 2027. Until that date, you will find old-price stock and duty-paid stock on the same shelves. This guide covers what pre-duty stock is, how long it lasts, how to tell stamped and unstamped products apart, and what changes on 1 April 2027.
Reviewed by Jimmie, 888 Vapour. Last reviewed 14 October 2026. Our Vaping Products Duty guide covers the rates, rules and dates in full.
What Counts as Pre-Duty Stock
HMRC charges £2.20 per 10ml on vaping liquid made in or imported into the UK from 1 October 2026, whether or not the liquid contains nicotine (GOV.UK). Liquid that a manufacturer made, or an importer brought into the UK, before that date paid no duty. The trade calls this pre-duty stock.
GOV.UK guidance for retailers says shops can store and sell unstamped stock produced or imported before 1 October 2026 until 31 March 2027 (GOV.UK retailer guidance). HMRC calls this six-month window a grace period. The same guidance tells shops to keep records showing that any unstamped stock arrived before the duty started.
Why Vape Prices Have Not All Risen Yet
A shop that bought stock before 1 October paid no duty on it, so it has no duty to pass on. HMRC also leaves pricing to each business: its launch announcement says passing the duty cost on to retailers and consumers is a commercial decision (GOV.UK). You will see prices change product by product, as each shop sells its old stock and buys stamped replacements.
At 888 Vapour, we are still selling stock we bought before 1 October 2026 at pre-duty prices, while it lasts. Our guide to the duty by product type shows what the duty adds to each format once stamped stock takes over. The table below gives the short version.
| Product | Liquid | Duty (22p per ml) | Duty plus 20% VAT |
|---|---|---|---|
| Prefilled pod, per ml of liquid | 1ml | £0.22 | £0.26 |
| Nic salt or bar salt bottle | 10ml | £2.20 | £2.64 |
| Shortfill plus shots, made up to 100ml | 100ml | £22.00 | £26.40 |
Our figures come from the £2.20 per 10ml rate plus VAT. They show the most a retailer would add if it passed the full cost on. Prefilled pods hold different amounts of liquid depending on the brand and model, so multiply 22p by the millilitres on the pack. Shelf prices can differ.
Stamped and Unstamped: How to Tell Them Apart
Products made in or imported into the UK from 1 October 2026 need a vaping duty stamp on the retail packaging (GOV.UK). GOV.UK describes the stamp as a secure label with several physical security features (How vaping duty stamps work). During the grace period you may see three kinds of pack:
- No stamp. Pre-duty stock. A shop can sell it until 31 March 2027 if the stock arrived before 1 October 2026.
- Transitional stamp. A secure printed stamp without a scannable code (HMRC interview, International Tax Stamp Association). HMRC has published sample designs in red and in yellow.
- Digital stamp. The same secure label with a scannable code. From 1 January 2027, new products made or imported into the UK must carry a digital stamp. GOV.UK says retailers and customers will be able to scan digital stamps to check them in due course.
At the time of writing, HMRC has not launched a public scanning app. Check the packaging for a stamp and buy from a retailer you trust.
Key Dates in the Grace Period
| Date | What changes |
|---|---|
| 1 October 2026 | Duty starts. New stock made or imported from this date needs a duty stamp. |
| 1 January 2027 | New products made or imported must carry a digital duty stamp. |
| 31 March 2027 | Last day shops can sell unstamped stock held before 1 October 2026. |
| 1 April 2027 | Every vaping product sold in the UK must carry a valid duty stamp. |
Should You Stock Up Before Prices Change?
Buy what you expect to use in the next few weeks. Shops sell through old stock at different rates, and no shop can tell you the day a product will switch to stamped stock. A cupboard full of bottles also raises the risk of a child or pet finding one. Store every bottle with the cap closed, away from heat and sunlight, and out of reach of children, and follow the storage advice on the label.
If you want to cut your cost per millilitre, compare formats. Divide the price by the millilitres of liquid and you can compare a pod, a 10ml bottle and a shortfill on equal terms. Our E-Liquid Buying Guide explains how to match a liquid to your kit. You can browse our nicotine salts, shortfill e-liquids and vape kits, with free UK delivery on orders over £25.
What Happens on 1 April 2027
From 1 April 2027, every vaping product sold in the UK must carry a valid duty stamp, and GOV.UK advises consumers to buy only duty-stamped products (GOV.UK). A shop that holds or sells unstamped stock after that date may face penalties (GOV.UK retailer guidance).
After that date, a missing stamp points to an illicit product. Illicit products skip the checks that legal products pass, including notification to the Medicines and Healthcare products Regulatory Agency (MHRA). Our guide on spotting legal and illegal vape devices covers the other warning signs.
Public health bodies, including the Office for Health Improvement and Disparities (OHID), describe vaping as less harmful than smoking, though not risk-free. The NHS guidance on using e-cigarettes to stop smoking explains how vaping can help adult smokers quit, and the NHS Stop Smoking Service offers free support. Nothing in this guide is medical or legal advice.
Frequently Asked Questions
Why are some vapes still at the old price?
Shops can sell stock they held before 1 October 2026 without a duty stamp until 31 March 2027. That stock paid no duty, so many shops still sell it at pre-duty prices. Prices change as stamped stock replaces it.
How long can shops sell vapes without a duty stamp?
Until 31 March 2027, and only for stock produced or imported before 1 October 2026. From 1 April 2027, every vaping product sold in the UK needs a valid duty stamp.
Is it legal to buy an unstamped vape now?
Until 31 March 2027, shops can legally sell unstamped products made or imported before 1 October 2026. Products made or imported from 1 October 2026 need a stamp. From 1 April 2027, GOV.UK advises consumers to buy only duty-stamped products.
Can I scan a vape duty stamp?
Not yet. Digital stamps carry a scannable code, and GOV.UK says retailers and customers will be able to scan them to check authenticity in due course. Transitional stamps carry no scannable code.
Will 888 Vapour prices go up?
We are selling stock bought before 1 October 2026 at pre-duty prices while it lasts. The price of each product may change when stamped stock replaces it.
Sources: GOV.UK, New Vaping Products Duty comes into effect (1 October 2026): https://www.gov.uk/government/news/new-vaping-products-duty-comes-into-effect | GOV.UK, Handling wholesale or retail vaping products in the UK: https://www.gov.uk/guidance/handling-wholesale-or-retail-vaping-products-in-the-uk | GOV.UK, How vaping duty stamps work: https://www.gov.uk/guidance/how-vaping-duty-stamps-work | GOV.UK, One month until Vaping Products Duty and the Vaping Duty Stamps Scheme start: https://www.gov.uk/government/news/one-month-until-vaping-products-duty-and-the-vaping-duty-stamps-scheme-start | International Tax Stamp Association, Interview with HM Revenue and Customs: UK's new vaping duty stamp: https://tax-stamps.org/news/interview-with-hm-revenue-customs-uks-new-vaping-duty-stamp/ | MHRA, Register your electronic cigarette or refill container: https://www.gov.uk/guidance/register-your-electronic-cigarette-or-refill-container | NHS, Using e-cigarettes to stop smoking: https://www.nhs.uk/live-well/quit-smoking/using-e-cigarettes-to-stop-smoking/ | OHID: https://www.gov.uk/government/organisations/office-for-health-improvement-and-disparities. Duty table: 888 Vapour calculations from the £2.20 per 10ml rate plus 20% VAT.
