Vaping Products Duty
The Island’s Customs and Excise Division is reminding businesses and individuals that Vaping Products Duty will come into operation on 1 October 2026. The duty will apply to vaping liquids produced in, or imported into, the Isle of Man and will mirror the equivalent duty introduced in the UK.
Businesses that import vaping products from outside the UK, or produce vaping products in the Island, must obtain approval and comply with the Vaping Products Duty legislation, including the use of duty stamps. Failure to comply with the legislation will be an offence.
From 1 October 2026, travellers can carry 50ml of duty-free vaping liquid when crossing the border. If the volume of vaping liquid exceeds this amount Vaping Products Duty will be payable on the total volume carried. Vaping liquid imported into the Island from outside of the UK by post will be subject to seizure.
Vaping Products Duty will be charged at a flat rate of £2.20 per 10ml of vaping liquid, including vaping liquids that do not contain nicotine.
Information for vaping products retailers
Vaping liquids produced or brought into the Isle of Man before 1 October 2026 will not be subject to Vaping Products Duty. This means retailers can continue to sell these products without adding the duty to the price until 31 March 2027. Products produced or imported from 1 October 2026 will be subject to the duty and consumers should expect these newer products to have a transitional duty stamp affixed. A final stamp design, which will include a scannable code, will be introduced in 2027.
Tobacco Products Duty
Tobacco duty rates increase on 1 October 2026, by the Retail Price Index (RPI) plus 2%, alongside a one-off additional increase per 100 cigarettes and £2.20 per 50g on all other tobacco products.
Further information relating to this change can be found on GOV.uk’s website.
IOM Stop Smoking and Vaping Service
Public Health, a Division of the Cabinet Office of the Isle of Man Government, offers a quit smoking and vaping service.
More information can be found on Public Health’s website under ‘get help and support’.
Further information
Vaping Products Duty and Tobacco Products Duty are ‘common duties’ shared between the Isle of Man and the United Kingdom under the Customs and Excise Agreement 1979. The Agreement requires the Isle of Man and the UK to maintain broadly aligned legislation in relation to common duties.
For further guidance or advice, please contact:
Email: iomdeferment.customs@gov.im
Telephone: +44 1624 648100
(Monday to Friday 8:30am to 4:30pm)
