UK E-Liquid Excise Duty Takes Effect October 1 at GBP 2.20 per 10ml, Tobacco Tax Also Raised
【UK E-Liquid Excise Duty Takes Effect, Tobacco Tax Raised Simultaneously】The UK's HM Revenue & Customs has announced that the e-liquid excise duty came into effect on October 1, 2026, at a rate of GBP 2.20 per 10ml, applying to all e-liquids produced or imported into the UK regardless of nicotine content, with the exception of goods held in duty suspension. Manufacturers, importers, and bonded warehouse operators must obtain HMRC approval; unauthorized production is illegal and subject to civil penalties, seizure of goods and equipment, or criminal prosecution. The accompanying fiscal mark regime is also mandatory from the same date, with transitional marks without digital elements permitted until December 31, 2026; new products must use digital fiscal marks from January 1, 2027, and existing unmarked stock in wholesale and retail may be sold until March 31, 2027. Cigarettes and other tobacco products received a one-off additional duty of GBP 2.20 per 100 sticks or per 50g on the same date, on top of the regular escalator. The measure is projected to generate over GBP 550 million annually by the 2030–31 fiscal year.
