HMRC publishes vape duty stamps approval change guidance

HMRC has published new guidance for businesses that need to change an existing approval under the vaping duty stamps scheme.

The 8 October 2026 guidance applies to customs warehousekeepers and UK representatives of overseas manufacturers. It explains how approved businesses can notify HMRC about changes to trading details, business addresses, people in charge of the business, stamp-scheme details and, where relevant, updated business plans.

For UK representatives, HMRC says the service can also be used to add, remove or change details of an overseas manufacturer. The guidance says businesses may also change the estimated number of vaping duty stamps needed in a three-month period and amend the email address used by HMRC’s approved stamp supplier.

A supply-chain update, not a consumer form

This is mainly a compliance update for parts of the supply chain rather than something adult consumers need to act on directly. It matters because duty stamps are one of the mechanisms HMRC is using to identify vaping products that have moved through the duty system.

The wider stamp rules were set out before the new duty began. Regulations laid in March 2026 say vaping products produced or imported before 1 October 2026 must be stamped by 1 April 2027, while products produced or imported from 1 October 2026 must be stamped at or before the excise duty point unless an exception applies.

HMRC’s force-of-law notice also sets out administrative details for the scheme, including approval requirements, stamp limits, supplier arrangements and procedures for damaged or unused stamps.

For adult vapers, the visible effect is likely to be gradual rather than immediate. HMRC previously announced a transition period for eligible existing stock, and the current guidance is aimed at businesses that already hold approval. Readers should treat any retail claims about duty status cautiously unless they come from official documents or can be checked on compliant packaging and receipts.