From 1st October 2026, new regulations under the Tobacco and Vapes Bill will be enforced in the UK. This bill includes a new duty of £0.22 (+ VAT) per ml of e-liquid. All finished products require tax stamps confirming duty has been paid.
All unstamped stock (produced before 1st October 2026) can only be sold until 31st March 2027.
Does the regulation only apply to boxed e-liquids?
The tax stamp requirement will apply to boxed e-liquids and to non-boxed e-liquids. All products require compliant stamping. This means some e-liquid caps may not be suitable for non-boxed product, in their current form.
What do we know?
The government has advised the applied stamp will be:
- a rectangular security stamp
- 18mm × 42mm size
- tamper-evident
- applied across the opening seal
- to include a data matrix / QR-style tracking feature
- available in wet (pre-glued) and dry (non-glued) adhesive formats
For further information please see the GOV.UK guidance.
As further guidance continues to be released, SONE will keep you up to date, to help support you through the transition ahead of the October 2026 deadline.