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News | [Heavy] UK's 2026 Electronic Cigarette New Regulations Fully Organized! Full coverage of laws and taxes

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LCS

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Post time:

2025-12-23

Core Policy (under review for the Tobacco and Electronic Cigarette Act):


·The 'smoke-free generation': banned from selling tobacco to those born after 2009, and prohibited from purchasing any electronic cigarettes under the age of 18

·Retail licensing: Wales, England implements dual licensing system, with a maximum fine of £ 10000 for violations

·Advertising ban: Comprehensive ban on electronic cigarette advertising/sponsorship, exemption for professional retailers still under review

·Product regulation: Taste/ingredients/plain packaging will be uniformly controlled, which can be extended to products such as heated cigarettes

2 key time nodes:


·2025.6.1: Ban on disposable electronic cigarettes (with/without nicotine) takes effect

·2026.4.1: Application for Consumption Tax on Electronic Cigarettes Open · 2026.10.1: Consumption Tax on e-liquid comes into effect (£ 2.20+VAT per 10mL, applicable even without nicotine)

New Consumption Tax on Electronic Cigarette Products in 2026:

The new consumption tax on electronic cigarette e-liquid will come into effect on October 1, 2026. Applications will be open from April 1st, 2026

1. Impose a value-added tax of £ 2.20 per 10mL of e-liquid, which applies to all e-liquid containing e-cigarette products, including those without nicotine content

2. Entity and Electronic Tax Standards

3. It is expected that the consumption tax will raise £ 525 million to support various public services of the government

4. By raising the prices of electronic cigarette products, this consumption tax aims to increase their consumption costs, reduce accessibility, especially for teenagers and non-smokers, while cracking down on illegal transactions

The impact of product consumption tax on enterprises:

UK e-cigarette product manufacturers must apply for VPD and VDS

The warehouse can directly apply for VDS

Overseas manufacturers must designate a UK representative to apply for VDS on their behalf

Importers are required to pay new consumption tax; If acting as a representative of overseas manufacturers in the UK, it is also necessary to register VPD and VDS

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