Introduction of Vaping Products Duty
Vaping Products Duty (VPD) will be introduced on 1st October 2026.
New Tax Types and associated Additional Codes 641/X641 & 642/X642 are being introduced and existing Tax Type and associated Additional Code 640/X640 are being redefined.
Vaping Products Duty (VPD) will be introduced for commodity codes 1520000000, 2404120010, 2404120090, 2404199000, 2905320000, 2905450000, 2939791000 and 8543400000.
When importing goods using one of these commodity codes, the VPD tariff measures will need to be satisfied in all cases, otherwise declarations will be rejected. If the goods are not liable to VPD, the correct Additional Code and Tax Type Code must be declared to indicate this.
The full details of how the introduction of VPD will affect declarations can be found in the attached document (see below).
The new VPD codes will be added to the CDS Code List as part of Release 5.3.0 on the 26th September 2026.
For declarations prelodged before this date that will arrive on or after the 1st October 2026, the declaration will need to be amended once the codes have been added in order to avoid the declaration being rejected after arrival.
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See Attached Document |
