Who must submit a return

All UK approved vaping products manufacturers must submit a monthly return using the Manage your Vaping Products Duty service.

You need to tell us about any finished vaping products that have been released for consumption in the UK.

You must still submit a return, even if you have nothing to declare for this period.  This is known as a nil return.

When you should submit a return

You must submit an online Vaping Products Duty Return by the 7th day of every month.

It must cover all your activity for the previous calendar month (known as the accounting period).

Before you start

Before you can complete your first Vaping Products Duty return, you must get access to the Vaping Products Duty online service.

Submitting your first return

You will need to tell us the:

• total volume in millilitres (ml) of finished vaping products released for consumption during the return period, if no products have been released for consumption, a nil return must still be submitted
• volume in millilitres (ml) of liquid received or moved under duty suspense during the return period
• name of the person completing the return
• role of the person completing the return
• email address of the person completing the return

In addition to the information in your first return, the following details will also be needed: 

• volume in millilitres (ml) of liquid spoiled during a previous return period (if applicable) 
• volume in millilitres (ml) of liquid under-declared or over-declared in a previous return period. (if applicable) If the total of under or over-declared is over £1000, you must provide a reason

Finished vaping products

Finished vaping products are:

• contained in its final packaging for retail sale, or it has had a duty stamp applied
• released for use in the United Kingdom

Adjustments from a previous Vaping Products Duty return

The following are classed as adjustments:

Spoilt goods

Spoilt goods are duty paid goods which have been returned for destruction.

For example, the product was not fit for consumption.

Under-declared duty

Under-declared means you have declared less leaving the premises than has been released.

For example, you missed a dispatch from the accounting record.

Over-declared duty

Over-declared means the quantity you declared is greater than the amount that was released.

For example, you included a dispatch twice or declared in the wrong period.

Duty-suspended goods

Duty suspension is an arrangement with HMRC which means you do not have to pay Vaping Products Duty straight away if the vaping products are stored in certain approved places, for example:

• an excise warehouse
• a registered store

Vaping Products Duty must be paid when the products are taken out of an approved place to be sold or supplied in the UK.

To use duty suspension you must have approval from HMRC.

Find out more information about receiving, storing and moving excise goods.

VAT on vaping products held in duty suspension

If you sell vaping products, while they remain at your manufacturing premises and are held in excise duty suspension, VAT is not due at the time of sale.

VAT becomes due when the vaping products are released from duty suspension and the excise duty is paid.

You must pay this VAT using form W50, not your VAT return.

To request form W50, email vapingenquiries@hmrc.gov.uk.

Submit your return

Use this service to submit your Vaping Products Duty return.

Start now

You can save and change your answers until you submit your return.

If you cannot submit your return online

Contact excise warehousing, excise goods movements, alcohol duties and vaping duty: enquiries to submit your return on paper, if you:

• object to using computers on religious grounds
• cannot use computers because of your age, a disability or because you do not have internet access where you live

What to do after you’ve submitted your return

Once you’ve submitted your Vaping Products Duty return, you’ll get a 14-character Vaping Products Duty return reference and the amount you need to pay. Use this reference to pay Vaping Products Duty.

If you do not pay by the deadline, you’ll be charged late payment interest and may also need to pay a penalty.

What happens if you do not submit your return or pay on time

We can charge you a penalty for:

• a late return
• an inaccurate return with errors
• a late payment