United KingdomGOV.UK
Duty-free train stores extended to vaping products
Form C945T now covers vaping products alongside alcohol and tobacco, so rail operators load duty-free vape stores under the same train-stores authority.
By Taxxa AI OyPublished 7 October 2026
Rail operators can now load vaping products as duty-free stores on a train.GOV The landing page for form C945T, the postal form used to request the authority to load stores free of duty on a train, previously covered alcohol and tobacco products
GOV; its scope line now reads alcohol, vaping and tobacco products
GOV. The one-line change is the whole of the detected difference between the old and new versions of the page.
In practice this means a train operator seeking stores authority for vaping products uses the same C945T route as for alcohol and tobacco: fill the postal form in fully before printing, since a partly completed form cannot be saved, and gather the supporting information first. The page points to Excise Notice 69a, which sets the policy and procedures for loading excise goods as stores before leaving a UK railway station or terminal, carrying new stores in the UK, obtaining authorisation under the stated restrictions, and supplying goods from on-board shops to passengers and crew, including what to do on arrival with surplus stores on board.
The change sits alongside the wider extension of the excise-stores regime to vaping products. The parallel C945 ship-stores authority already covers alcoholic, vaping and tobacco products for use on a ship, and it shows what a vaping-inclusive authority asks for: voyage details including port, destination, approved wharf and duration, plus goods details including supplier, description, type, volume, quantity, excise warehouse ID, alcoholic products producer approval reference where applicable, and invoice or other unique reference. Both forms point to Excise Notice 69a, which restates the regime as HMRC's policy on aircraft, ship and train stores following the Excise Goods (Aircraft and Ship's Stores) Regulation 2015. Rail caterers and stores officers who previously treated vaping products as outside the train-stores regime should update their procedures and use form C945T for them.
The legal basis is the C945T stores-authority form page read with Excise Notice 69a on the loading of excise goods as aircraft, ship and train stores.
If you load duty-free vape stores on trains, use form C945T for vaping products from now on and update any procedures that excluded them from the train-stores regime.