The Isle of Man’s Customs and Excise Division has launched a new webpage providing guidance and information on the introduction of Vaping Products Duty, which comes into effect on 1 October 2026. The new duty will be applied to vaping liquid and will be charged at a rate of £2.20 per 10ml.
View the Vaping Products Duty Page.
The duty will apply to vaping liquids produced in, or imported into, the Isle of Man and mirrors the equivalent duty being introduced in the United Kingdom. The Isle of Man keeps its laws relating to excise duties aligned with that of the United Kingdom to ensure ongoing compliance with the Customs and Excise Agreement 1979.
The new webpage has been created to help businesses understand how the duty will operate, whether they are affected, and what actions they may need to take before implementation.
Businesses that produce vaping products in the Isle of Man, import vaping products from outside the UK, or intend to store vaping products under duty suspension are encouraged to familiarise themselves with the guidance and consider whether they need to apply for approval before 1 October 2026. Applications should be submitted at least 45 working days in advance to allow sufficient time for the Division to conduct the relevant fit and proper checks.
The webpage will continue to be updated as further information becomes available, including details of approved UK representatives and returns forms ahead of the commencement date.
Further information
For further guidance or advice, please contact:
Email: iomdeferment.customs@gov.im
Telephone: +44 1624 648100
(Monday to Friday 8.30am to 4.30pm)
