The Customs and Immigration Division has launched a public consultation to assess the impact of Vaping Products Duty on local businesses that manufacture vaping liquid in the Isle of Man or import vaping liquid from places other than the United Kingdom.
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 that of the United Kingdom under the Customs and Excise Agreement 1979.
The duty will apply to vaping liquid (also known as e-liquid), including liquids made at home using ingredients such as:
- Propylene glycol (PG)
- Vegetable glycerine (VG)
- Flavourings
The duty applies regardless of whether the liquid contains nicotine.
Key requirements from 1 October 2026
From the implementation date, affected businesses will be required to:
- Pay Vaping Products Duty on all relevant 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
Who should respond
The consultation is primarily aimed at businesses that:
- Manufacture vaping liquid in the Isle of Man; or
- Import vaping liquid from countries other than the United Kingdom
Wholesalers and retailers are not required to respond unless they import these products directly from outside the UK.
How to take part
The consultation is available on the Government’s Consultation Hub.
Further information
For further guidance or advice, please contact:
Email: customs@gov.im
Telephone: +44 1624 648100
(Monday to Friday 8.30am to 4.30pm)
