Vaping product duty (VPD) compliance made simple

From 1st October 2026, vape e-liquid will fall under HMRC's new excise duty.

Avoid delays, penalties and double duty payments with Descartes proven excise management technology.

Vaping Product Duty (VPD) is coming and the impact will be immediate

HMRC’s VPD introduces new compliance obligations for importers, manufacturers, distributors and excise warehouse operators.

VPD isn’t just another form: it’s a structural change to how vape products move through the UK supply chain.

Getting it wrong risks:

• Goods held or seized at the border
• Incorrect duty payments
• Delays in release from customs
• Audit exposure and penalties
• Loss of excise warehouse approval
• Margin erosion from mis-declared product types

The biggest challenges we’re hearing from the industry:

Confusion between excise and customs requirements

Difficulty classifying products correctly

No centralised audit trail

Manual processes that increase risk

Limited internal expertise on excise regimes

Lack of clarity on duty suspension and warehouse movements

You’re not alone; most businesses are still unprepared.

VPD isn’t just another form: it’s a structural change to how vape products move through the UK supply chain. See how Descartes helps you manage VPD with confidence.

We support every stage of the vape supply chain

Importing vape products

Manufacturing e-liquids or devices

Distributing or wholesaling vape goods

Operating excise warehouses

Retailing imported vape products

If VPD affects your business, we help you stay compliant.

How Descartes can support your business

• Manage excise warehousing properly
  Ensure VPD is suspended correctly in excise warehouses without confusion with customs processes.
• Duty suspension & cashflow control
  Defer excise duty payments legally and effectively to protect working capital.
• Customs & excise alignment
  Manage both customs duties and excise duties across your supply chain without overlap or errors.
• Automated compliance & reporting
  Generate accurate reports and maintain auditable records for HMRC.

Simple 3-step process

How we help you get VPD ready

1

Assess your VPD exposure

Review product types, volumes and supply chain

2

Configure your excise workflows

Duty suspension, warehouse movements and reporting

3

Go live with confidence

Automated declarations and full audits trails from day one

Vaping Product Duty goes live 1st October 2026. Get VPD ready with Descartes.