United KingdomGOV.UK
Vaping stamp approvals get explicit 1,000 minimum
Traders under the Vaping Duty Stamps Scheme cannot be approved for fewer than 1,000 stamps per period — a floor now stated explicitly ahead of the 1 October 2026 start.
By Taxxa AI OyPublished 15 September 2026
HMRC has made explicit that no vaping-products trader can be approved for fewer than 1,000 duty stampsGOV. The quantity guidance previously said only that any imposed stamp levels must be in multiples of 1,000; it now adds that it is not possible for a trader to be approved for any amount less than this
GOV — closing off any reading under which a sub-1,000 approval (for example 500) could sit alongside the multiples rule.
The floor sits inside the approval-quantity regime for the Vaping Duty Stamps Scheme. A trader or overseas trader who affixes duty stamps gets an imposed limit on how many stamps may be obtained in a fixed period — the total permitted in a three-month period. A trader or UK representative may make a written request to exceed the number if more stamps are needed, and HMRC may vary the time limit or number acquirable. Where HMRC considers the number requested too high and unsupported by the evidence, it may impose a lower amount, but it must engage with the trader to explain the decision and try to reach agreement — and that lower figure is a relevant decision subject to appeal if the trader disagrees.
For UK representatives the approval-letter figure is the aggregate across every overseas manufacturer represented: five manufacturers each with 350,000 quarterly throughput produce a single 1,750,000-stamps-per-quarter entitlement, for example. Purchase limits apply to all approved businesses, not just overseas ones.
The timing gives the clarification bite. Vaping Products Duty and the Vaping Duty Stamps Scheme start on 1 October 2026TAX: businesses needing approval must not carry out a regulated activity from that date without HMRC approval, products imported from 1 October must meet the stamp requirements, and eligible unstamped stock imported before then can be bought and sold only until 31 March 2027. A small trader planning a sub-1,000 quarterly approval now knows the minimum before applying.
Legal basis: HMRC Vaping Products Duty and Vaping Duty Stamps guidance VPDS145000 (quantity of duty stamps), within the scheme starting 1 October 2026.
If you planned a sub-1,000 quarterly stamp approval, revise the application to at least 1,000 stamps before the 1 October 2026 scheme start.