Vaping manufacturers get change-of-approval route after approval

HMRC has added a 'Making changes to your approval' section to its guidance on applying for approval for Vaping Products Duty and the Vaping Duty Stamps SchemeGOV, signposting approved manufacturers to the change-of-approval routeGOV. The new section states that a holder can apply to make a change to a vaping products manufacturer approval, but only after the original application has been approvedGOV.

The change route itself, in the linked 'Make a change to your vaping products manufacturer approval' guidance, covers business and contact details, ownership and people in charge, and manufacturing and premises details. Changes must be reported as soon as possible: some before they happen, others within 14 calendar days, with penalties for late or missing notifications. A single online form covers all changes at once, via Government Gateway sign-in; a postal route exists for those unable to use the online form. HMRC aims to review the form and update the approval within 45 working days, longer for complex changes or where further information is needed.

Production-detail changes cover the categories or types of vaping products manufactured, start or end dates, and the annual manufacturing figure, and may require a fresh business plan and updated premises details. For each affected premises the holder must give the address, the types of vaping products stored or manufactured there, the activities for each type, the VPD ID of any co-located producer, and a premises plan. Ownership changes require the new name and expected completion date, plus details of people in charge and any relevant convictions or seizures under the Customs and Excise Acts.

The timing matters because from 1 October 2026 the appropriate approval must be in place before starting any relevant activityGOV, including manufacturing, storing vaping products under duty suspension, or purchasing or affixing vaping duty stamps. Initial applications should go in at least 45 working days before the intended start, and operating without approval can attract civil or criminal sanctions. The linked guidance also points to separate forms for withdrawing an application or requesting cancellation of an approval.

Legal basis: vaping products manufacturer approval under the Vaping Products Duty guidance 'Apply for approval for Vaping Products Duty and the Vaping Duty Stamps Scheme'; change route in 'Make a change to your vaping products manufacturer approval'.