Vaping Products Duty (Manufacturers and Importers) Consultation

Overview

This consultation aims to assess the impact of Vaping Products Duty in the Isle of Man on local business. We invite responses from any local manufacturers of vaping products and from businesses that import these products into the Island from places other than the United Kingdom (UK).

Wholesalers and retailers of vaping products do not need to respond to this consultation, unless you import these products from places other than the UK.

Background

Vaping Products Duty will be introduced in the Isle of Man on 1 October 2026, in line with the Island’s obligation to align its customs and excise legislation with the United Kingdom under the Customs and Excise Agreement.

The duty applies to vaping liquid (also known as e-liquid), including liquids made at home using ingredients such as:

• Propylene glycol (PG)
• Vegetable glycerine (VG)
• Flavourings

Vaping Products Duty applies regardless of whether the liquid contains nicotine.
From 1 October 2026, businesses must:

• Pay Vaping Products Duty on all vaping products
• Attach a vaping duty stamp to all retail packaging

The duty will be charged at a flat rate of £2.20 per 10ml of vaping liquid. For example:

• A 2ml pod will incur 44 pence in duty
• A 10ml refill bottle will incur £2.20 in duty

Further information on Vaping Products Duty is available on the UK government website (opens in a new tab).

Why your views matter

Your responses will help us understand the impact on businesses and put appropriate guidance and support in place to assist with the new duty requirements.

Reasonable adjustments and alternative formats

The department is committed to equal opportunities and our aim is to make our documents easy to use and accessible to all.

We will take steps to accommodate any reasonable adjustments and provide such assistance as you may reasonably require to enable you to access or reply to this consultation.

If you would like to receive this document in another format or need assistance with accessing or replying to this consultation, please email Shona.Leonard2@gov.im or telephone +44 1624 648145.

Responding to this consultation

You can respond online by selecting the ‘Online survey’ link below.

Alternatively you can download a paper version of this consultation in the 'Related' section below and email it to Shona.Leonard2@gov.im or post it to:

Legislation and Policy Team
Customs and Immigration Division
Central Government Office
Bucks Road
Douglas
Isle of Man
IM1 3PN