United KingdomGOV.UK
Vaping duty warehouse forms W4 and W4D published
Form W4 declares and pays Vaping Products Duty on warehouse releases per proprietor before release; W4D defers it instead — online service, post to BX9 1GL for W4D, or unconfirmed email.
By Taxxa AI OyPublished 2 October 2026
Warehousekeepers releasing vaping products now have a published paper pair for the duty: form W4 to declare and pay, form W4D to deferGOV. The W4 page covers Vaping Products Duty and any VAT due on vaping products released from an excise warehouse: a separate form goes in for each proprietor of the goods, and the form must be submitted and the duty paid before the products leave the warehouse. The W4D page defers the same duty instead of paying it on release.
GOV Both pages point to the online service as the alternative, with enrolment and account activation required for first-time users.
Completion discipline is explicit on both. The W4 calls for proprietor and warehousekeeper details, a consecutive reference number, the quantity in litres, and the duty and VAT figures worked per the notes supplied with the form. The W4D requires a complete form with correct duty and VAT calculations and a declaration signed and dated by an authorised person, using the current Vaping Products Duty rate and the tax type shown on the form. HMRC's vaping duty manual confirms the routing: excise warehouses pay Vaping Products Duty on form W4, or W4D where deferment accounting is usedGOV — while W5/W5D is alcohol-only and W6/W6D tobacco-only.
Filing runs through the National Warrant Processing Unit. W4D paper filers print, complete and post to HMRC's National Warrant Processing Unit, Excise Processing Team, BX9 1GL; both forms may instead be emailed to salford.nwpu@hmrc.gov.uk, but emailed forms get no confirmation of approval. Either form is available in Welsh on request by email.
The timing rules behind the forms sit in regulation 11 of The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026Legislation: duty is otherwise payable at or before the excise duty point, while regulation 11(3) requires an approved person to pay on or before the 15th day of the month following the month in which the excise duty point occurs
Legislation, with the duty secured by way of guarantee in an amount communicated by the Commissioners to each approved person, by a Commissioners-specified method. Legal basis: that regulation with HMRC's vaping-products duty payment guidance for excise warehouses.
Releasing vaping products from a warehouse? File W4 (pay before release) or W4D (defer) per proprietor, or use the online service — and never email a form you need confirmed.